HE 


UC-NRLF 


-L903. 

DOCUMENTS 
DEPT, 


GIFT  OF 


DOT. 


UNIFORM    SYSTEM 
OF  ACCOUNTS 


FOR 


Expenditures  for  Road  and  Equipment, 

Operating  Revenues,  Operating 

Expenses,  Locomotive 

Miles,  Car  Miles, 

Train  Miles 


AS  ESTABLISHED  FOR  STEAM  RAILROADS 
BY  THE 

Public   Service    Commission 

Second  District  of  New  York 

December  16,  1907 


IN    EFFECT    JANUARY     i,     1908 


STATE     OF     NEW     YORK 

PUBLIC  SERVICE  COMMISSION 

SECOND     DISTRICT 

ALBANY,  December  26,  1907 
To 


The  following  order  has  been  adopted  by  this  Commission,  and 
is  hereby  served  on  you.        Please  acknowledge  receipt  at  once. 
Yours  very  truly, 


STATE  OF  NEW  YORK  \ 

©ffice  ot  tbc  public  Service  Commission  r  ss: 

SECOND    DISTRICT 

I  have  compared  the  following  copy  with  the  original  on  file 
in  this  office,  and  I  do  HEREBY  CERTIFY  the  same  to  be  a  cor- 
rect transcript  therefrom  and  of  the  whole  thereof. 

my  hand  and  the  Seal  of  Office  of  the 
Public  Service  Commission,  Second  District, 
at  the  City  of  Albany,  this  26th  day  of 
December,  one  thousand  nine  hundred  and 
seven. 


Secretary 


•• 


274666 


At  a  session  of  the  Public  Service  Com- 
mission, Second  District,  State  of  New 
York,  held  at  the  Capitol  in  the  city  of 
Albany,  on  the  16th  day  of  December, 
1907. 

Present:     FRANK  W.  STEVENS,  Chairman. 
CHARLES  HAXLAM  KEEP, 
THOMAS  M.  OSBORNE, 
MARTIN  S.  DECKER, 
JAMES  E.  SAGUE, 

Commissioners. 

This  Commission  being  authorized  by  section  52  of  the  Public 
Service  Commissions  Law  to  establish,  whenever  it  deems  advisable, 
a  uniform  system  of  accounts  to  be  used  by  railroad  corporations 
subject  to  its  jurisdiction,  and  it  appearing  advisable  to  establish 
at  this  time  a  uniform  system  of  accounts  for  expenditures  for 
road  and  equipment,  operating  revenues,  operating  expenses,  locomo- 
tive miles,  car  miles  and  train  miles, 

ORDERED,  1.  That  the  system  of  accounts  shown  by  Schedule  A, 
hereto  annexed,  be  and  the  same  is  hereby  established  as  the  system 
of  accounts  for  said  matters,  to  be  kept  and  maintained  by  all  rail- 
road corporations  under  the  supervision  of  this  Commission,  as  that 
term  is  defined  in  section  2  of  the  Public  Service  Commissions,  Law, 
owning,  controlling  or  operating  any  railroad  on  which  steam  is 
used  as  the  motive  power. 

2.  That  said  system  of  accounts  shall  be  put  in  use  by  all  such 
railroad  corporations  on  the  1st  day  of  January,  1908,  and  be  there- 
after kept  and  used  by  them. 

3.  That  all  such  railroad  corporations  shall  in  the  annual  reports 
to  be  severally  made  by  them  concerning  their  respective  affairs  and 
operations  during  the  fiscal  year  July  1,  1907,  to  June  30,  1908,  in- 
clusive, classify  and  report  their  expenditures  for  road  and  equip- 
ment, their  operating  revenues,  their  operating  expenses,  and  their 
locomotive  miles,  car  miles,  and  train  miles  in  accordance  with  the 
classifications  of  expenditures  for  road  and  equipment,  of  operating 
revenues,  of  operating  expenses,  and  of  locomotive  miles,  car  miles, 
and  train  miles  set  forth  in  said  Schedule  A. 

4.  That  the  form  of  the  annual  report  to  be  made  by  the  said 
railroad    corporations,    showing  their   respective   affairs   and  opera- 
tions during  the  said  year  shall  call  for  the  total  amounts  charged 
or  credited  to  each  of  the  several  accounts  provided  for  in  the  said 
several  classifications. 

5.  That  the  Secretary  of  this  Commission  serve  upon  each  of  the 
said  corporations,  persons  and  associations,  on  or  before  December 
26,  1907,  in  manner  prescribed  by  law,  a  copy  of  this  order. 


SCHEDULE  A. 

CLASSIFICATION  OF  EXPENDITURES  FOR  ROAD  AND 
EQUIPMENT. 

Special  note  covering  all  entries  in  the  accounts  included  in  this  classifi- 
cation.—  Where  the  consideration  in  the  transaction  shown  in  any 
entry  is  anything  other  than  money,  the  actual  consideration  must  be 
shown  in  the  entry,  and  the  actual  cash  value  thereof  shown  in  the 
values  columns. 


I.  ROAD. 

1.  ENGINEERING. 

To  this  account  should  be  charged  salaries  and  expenses  of  all 
engineers,  assistants,  and  axmen ;  costs  of  teams  for  transportation 
of  engineers  and  men  to  and  from  work,  or  upon  trips  of  inspec- 
tion of  line  of  work,  or  incidental  thereto;  engineers'  instruments, 
rods,  chains,  axes,  hatchets,  tapelines,  keel  or  marking  chalk, 
stakes,  profile  and  drawing  paper,  tracing  linen  or  paper,  cross- 
section  paper,  transit  and  level  books,  cross-section  or  topograph- 
ical books,  india  ink  and  colors,  drawing  boards,  stools,  map  cases, 
fuel,  lights,  camp  equipage,  and  other  analogous  items. 

NOTE. —  When  employees  enumerated  above  are  engaged 
In  work  not  chargeable  to  construction  their  pay  and  ex- 
penses should  be  charged  to  the  specific  work  on  which  en- 
gaged. 

2.  RIGHT  OF  WAY  AND  STATION  GROUNDS. 

To  this  account  should  be  charged  the  cost  of  land  acquired  for 
roadbed  (of  necessary  width  conformable  to  depth  and  slopes  of 
excavations  and  embankments,  including  borrow  pits  and  waste 
banks  adjoining  right  of  way)  and  station  and  terminal  grounds; 
also  the  cost  of  land  purchased  for  ingress  to  or  egress  from  sta- 
tion grounds;  salaries  and  expenses  of  counsel,  right-of-way  agent, 
and  engineers  and  assistants  when  specially  engaged  for  such 
matters;  cost  of  stakes  used  to  denote  right-of-way  limits;  ex- 
penses of  appraisals,  or  of  juries,  commissioners,  or  arbitrators  in 
condemnation  cases;  cost  of  removal  of  buildings  (if  upon  right  of 
way  or  station  or  terminal  grounds,  and  not  included  in  property 
purchased)  ;  commissions  paid  outside  parties  for  purchase  of 
properties  for  these  purposes;  costs  of  plats,  abstracts,  notarial 
fees,  recording  deeds,  etc.;  and  payments  for  abutting  damages. 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


NOTE. — •  The  estimated  salable  value  of  property  not  re- 
quired in  connection  with  the  operation  of  the  road  after 
completion  thereof,  but  acquired  and  charged  to  this  ac- 
count in  connection  with  land  needed  for  right  of  way  and 
station  grounds  should,  upon  completion  of  the  road,  be 
credited  to  this  account  and  charged  to  an  appropriate  prop- 
erty account.  Where  such  property  is  sold  upon  or  prior  to 
the  completion  of  the  road,  the  proceeds  of  sale  thereof 
should  be  credited  to  this  account. 


3.  REAL  ESTATE. 

To  this  account  should  be  charged  the  cost  of  land  acquired  for 
use  directly  in  connection  with  the  operation  of  the  road,  but  in 
excess  of  and  in  addition  to  that  actually  required  for  roadbed  or 
station  or  terminal  grounds,  including  all  expenses  incurred  in 
connection  with  such  acquisition  as  enumerated  in  account  No.  2, 
"  Right  of  Way  and  Station  Grounds." 

4.  GRADING. 

To  this  account  should  be  charged  the  cost  of  grading  roadbed, 
whether  excavations  or  embankments;  clearing  and  grubbing; 
dressing  slopes  of  cuts  and  fills;  reconstructing  pikes  or  roads; 
ditching  roadbed;  berm  ditches;  cost  of  material  taken  from  bor- 
row pits,  haul  if  allowed;  amounts  paid  for  privilege  of  making 
waste  banks  outside  of  company's  right  of  way  or  station 
grounds;  ditches  for  waterways  not  specially  required  by  right- 
of-way  agreement  (where  so  required  cost  would  be  properly 
chargeable  to  account  No.  2,  "  Right  of  Way  and  Station 
Grounds").  This  account  should  include  the  cost  of  retaining 
walls  and  other  masonry  or  riprap  for  the  protection  of  embank- 
ments, cuts,  and  slopes;  cribbing  or  bulkheading  built  to  protect 
the  tracks  or  embankments  along  the  seashore  or  banks  of  lakes 
and  streams,  including  the  cost  of  any  cribs,  breakwaters,  wing 
dams,  or  other  devices  constructed  to  change  the  direction  of  the 
current  of  a  stream  to  prevent  the  washing  of  the  bank;  also 
freight  on  material,  and  transportation  and  subsistence  of  grad- 
ing gangs. 

If  special  grading  outfits  be  bought  by  the  railway  company  to 
be  used  in  grading,  the  cost  of  such  outfits  when  bought  should 
be  charged  to  this  account.  The  proceeds  from  sale  of  these  out- 
fits, if  sold  after  completion  of  grading,  should  be  credited  to 
this  account.  If,  however,  the  outfits  be  retained  and  used,  this 
account  should  be  credited  with  the  inventory  value  thereof  on 
the  completion  of  grading,  and  account  No.  41,  "  Work  Equip- 
ment," charged  therewith. 


6     PUBLIC  SERVICE  COMMISSION — SECOND  DISTEICT. 

5.  TUNNELS. 

To  this  account  should  be  charged  the  cost  of  tunneling,  includ- 
ing such  timber  as  may  be  used  for  centering,  packing,  etc.;  cost 
of  steel,  stone,  brick,  cement,  sand,  lime,  salt,  piles,  timber, 
spikes,  nails,  braces,  concrete,  etc.,  used  in  the  construction  or 
lining  of  tunnels;  cost  of  labor  preparing  or  securing  them,  trans- 
portation, scaffolding,  cofferdams,  and  pneumatic  caissons;  cost 
of  soundings,  and  machinery,  pumps,  engines,  etc.,  used  for  such 
work. 

NOTE. —  This    account    does    not   include   cost    of   the   track 
through  the  tunnel  or  of  surfacing  such  track. 

6.  BRIDGES,  TRESTLES,  AND  CULVERTS. 

To  this  account  should  be  charged  the  cost  of  bridges  and 
trestles  erected  to  carry  tracks  over  streams,  ravines,  streets,  or 
other  railways  and  culverts,  both  substructure  and  superstruc- 
-  ture,  including  transportation.  This  account  should  include  cost 
of  abutments,  piers,  supports,  draw  and  pier  protection;  machin- 
ery to  operate  drawbridges;  guard  rails;  masonry  ends  and  wing 
walls  for  culverts;  cost  of  inspection  of  bridge  material  either  at 
shop  or  site  of  structure;  costs  of  tests;  cost  of  wing  dams,  cribs, 
or  ice  breakers  for  regulating  the  current  of  a  stream  or  breaking 
up  ice  jams;  also  labor  and  material  used  in  painting  structure. 

In  case  "  false  work  "  is  furnished  by  the  railway  company  for 
erection  of  bridge  superstructure,  the  cost  should  be  charged  to 
this  account,  and  when  removed  the  value  of  the  material  removed 
should  be  credited  to  this  account  and  charged  to  the  account 
benefited. 

7.  TIES. 

To  this  account  should  be  charged  the  cost  of  cross,  switch, 
bridge,  and  other  ties  and  railway  crossing  timbers  laid  in  the 
main  track  or  tracks,  sidings,  spurs,  and  repair  tracks;  in  tun- 
nels, stations,  shop  and  other  yards;  on  wharves,  piers,  track 
scales,  inclines,  bridges,  trestles,  and  culverts;  to  and  from  coal 
chutes,  coal  pockets,  fuel  and  water  stations,  etc.,  excluding  in- 
clines of  fuel  stations,  tracks  in  ballast  pits,  enginehouses,  shops, 
and  storehouses,  and  on  transfer  tables  and  turntables.  To  this 
account  should  be  charged  also  the  cost  of  transportation,  in- 
spection, handling  (except  final  distribution),  and  any  process 
of  preservation. 

NOTE. —  See    account    No.    20,    "  Shops,    Enginehouses,    and 
Turntables,"    and   account   No.   23,    "  Fuel  Stations." 


UNIFORM  SYSTEM  OF  ACCOUNTS.  7 

8.  RAILS. 

To  this  account  should  be  charged  the  cost  of  rails  laid  in  the 
main  track  or  tracks,  sidings,  spurs,  and  repair  tracks;  in  tun- 
nels, stations,  shop  and  other  yards;  on  wharves,  piers,  track 
scales,  inclines,  bridges,  trestles,  and  culverts;  to  and  from  coal 
chutes,  coal  pockets,  fuel  and  water  stations,  etc.,  excluding  in- 
clines of  fuel  stations,  tracks  in  ballast  pits,  enginehouses,  shops, 
and  storehouses,  and  on  transfer  tables  and  turntables.  To  this 
account  should  be  charged  also  the  cost  of  transportation,  inspec- 
tion, and  handling  (except  final  distribution). 

NOTE. —  See    account    No.    20,    "  Shops,    Enginehouses,    and 
Turntables,"    and    account   No.   23,    "  Fuel    Stations." 

9.  FROGS  AND  SWITCHES. 

To  this  account  should  be  charged  the  cost  of  frogs,  switches, 
derails,  switch  lamps,  switch  locks,  and  other  switch  material, 
including  switch  stands  (throw  or  lever),  frog  and  switch  guard 
rails,  crossing  frogs,  bolts,  etc.,  used  in  foundations  or  bases,  and 
cost  of  transportation,  inspection,  and  handling  (except  final 
distribution) . 

NOTE. —  See    account    No.    20,    "  Shops,    Enginehouses,    and 
Turntables,"    and    account   No.   23,    "  Fuel    Stations." 

10.  TRACK  FASTENINGS  AND  OTHER  MATERIAL. 

To  this  account  should  be  charged  the  cost  of  spikes  used  ior 
laying  rails  and  of  fish  and  tie  plates,  splice  or  angle  bars,  con- 
tinuous rail  joints,  chairs,  rail  braces,  bolts,  nuts,  nut  locks  or 
washers  used  in  connection  therewith;  cost  of  guard  rails  on 
curves  and  in  tunnels;  cost  of  bumping  posts;  also  the  cost  of 
transportation,  inspection,  and  handling  (except  final  distribu- 
tion) . 

NOTE. —  See    account    No.    20,    "  Shops,    Enginehouses,    and 
Turntables,"    and    account   No.   23,    "  Fuel    Stations." 

11.  BALLAST. 

To  this  account  should  be  charged  the  cost  of  ballast,  whether 
of  broken  stone,  slag,  gravel,  or  other  material  specially  pro- 
vided for  this  purpose;  also  the  cost  of  loading,  hauling,  unload- 
ing alongside  of  track,  and  of  transportation. 

If  the  stone  or  other  ballast  is  produced  by  the  builders  of  a 
railway  there  should  be  included  in  the  cost  thereof  quarry  and 
gravel  rights,  rails,  ties,  and  other  track  material  laid  to  and  in 
quarries  and  gravel  pits,  together  with  the  cost  of  labor  employed 


8     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

in  getting  out  and  preparing  the  ballast.  The  salable  value  of 
such  quarries  and  gravel  pits  or  of  the  rights  therein  upon  the 
completion  of  construction  should  be  credited  to  this  account. 

12.  TRACK   LAYING  AND   SURFACING. 

To  this  account  should  be  charged  the  cost  of  distributing,  lay- 
ing, spacing,  and  lining  ties;  cost  of  laying,  spiking,  and  jointing 
rails,  surfacing  and  lining  track,  including  the  adjustment  of  rails 
to  proper  elevation,  and  labor  of  placing  frogs,  switches,  an.l 
bumping  posts;  cost  of  track  tools,  including  shovels,  picks,  track 
jacks,  crowbars,  levers,  spiking  mauls,  gages,  and  wrenches;  cost 
of  spreading  ballast  and  putting  it  under  track;  expenses  of  loco- 
motives, cars,  and  crews  distributing  track  material,  and  cost  of 
transportation  of  men,  tools,  appliances,  and  outfits  used  on 
this  work. 

NOTE. —  See  account  No.  20,  "  Shops,  Enginehouses,  and 
Turntables,"  and  account  No.  23,  "  Fuel  Stations." 

13.' ROADWAY  TOOLS. 

To  this  account  should  be  charged  the  cost  of  the  first  outfit  of 
tools,  including  hand  and  push  cars,  velocipedes,  speeders,  etc., 
furnished  section,  bridge,  carpenter,  and  other  gangs  properly  to 
equip  them  to  protect,  maintain,  and  repair  the  property  when 
it  is  opened  for  the  handling  of  commercial  traffic. 

14.  FENCING  RIGHT  OF  WAY. 

To  this  account  should  be  charged  the  cost  of  material  and  labor- 
used  in  constructing  board,  wire,  rail,  hedge,  stone,  or  other 
fences  along  the  right  of  way  or  limits  of  roadbed,  including 
cattle  guards  and  wing  fences  thereto,  and  transportation;  but  no 
charge  should  be  made  to  this  account  for  fences  constructed 
around  stock  yards,  fuel  stations,  station  grounds,  shops,  and  on 
other  properties  outside  of  right  of  way,  which  should  be  charged 
to  their  appropriate  accounts.  (The  cost  of  permanent  or  port- 
able fences  for  protection  of  tracks  from  snow  or  sand  should  not 
be  charged  to  this  account,  but  to  account  No.  31,  "  Miscel- 
laneous Structures.") 

15.  CROSSINGS  AND  SIGNS. 

To  this  account  should  be  charged  the  cost  of  labor  and  mate- 
rial used  in  constructing  farm,  country-road,  or  street  crossings 
at  grade,  overhead  bridges,  undergrade  crossings;  all  track  signs, 
crossing  gates,  highway  crossing  alarms,  and  watchhouses  at 
crossings;  and  cost  of  transportation. 

NOTE. —  The  cost  of  bridges  or  trestles  carrying  tracks  over 
streets  should  not  be  charged  to  this  account,  but  to  account 
No.  6,  "  Bridges,  Trestles,  and  Culverts." 


UNIFORM  SYSTEM  OF  ACCOUNTS.  9 

16.  INTERLOCKING  AND  OTHER  SIGNAL  APPARATUS. 

To  this  account  should  be  charged  the  cost  of  interlocking  and 
other  signal  apparatus  complete,  including  apparatus  for  block 
signals  of  all  classes,  when  built  by  contract.  If  built  by  the  rail- 
way company,  there  should  be  charged  to  this  account  the  cost  of 
labor  and  material,  including  all  levers,  racks,  wires,  pulleys, 
semaphores,  semaphore  signals,  ground  signals,  posts,  materials  in 
box  troughs,  and  other  fixtures;  towers  and  foundations  for  same; 
signal  bells,  posts,  power  plants,  batteries  and  wires,  bonding 
rails,  and  other  appliances  incident  thereto  and  all  other  work 
necessary  to  complete  them;  and  cost  of  transportation. 

17.  TELEGRAPH  AND  TELEPHONE  LINES. 

To  this  account  should  be  charged  the  cost  of  constructing  tele- 
graph and  telephone  lines,  including  conduits,  poles,  cables,  wires, 
billets,  insulators,  instruments,  and  all  other  materials  used;  also 
labor  employed  in  the  construction  work,  cost  of  all  tools  used; 
and  cost  of  transportation. 

18.  STATION  BUILDINGS  AND  FIXTURES. 

To  this  account  should  be  charged  the  cost  of  material  and  labor 
expended  on  station  buildings,  including  cost  of  transportation, 
station  signs,  platforms,  sidewalks,  excavations,  foundations, 
drainage,  water,  gas,  and  sewer  pipes  and  connections,  steam- 
heating  apparatus,  stoves,  electric-light  and  power  fixtures  includ- 
ing wiring  for  same,  grading  and  putting  grounds  in  order  after 
buildings  have  been  finished;  electric  bells,  elevators,  and  all 
other  material,  furniture,  or  fixtures  used  to  complete  the  build- 
ings; wells  for  water  supply  of  stations;  salaries  and  expenses  of 
architects;  also  cost  of  fences,  hedges,  turnstiles,  etc.,  around 
station  grounds. 

NOTE. —  This  account  should  not  include  the  cost  of  simi- 
lar buildings  on  docks,  wharves,  and  piers,  which  should  be 
charged  to  account  No.  26,  "  Dock  and  Wharf  Property." 

19.  GENERAL  OFFICE   BUILDINGS  AND    FIXTURES. 

To  this  account  should  be  charged  the  cost  of  buildings  devoted 
to  general  office  purposes,  the  cost  of  all  fixtures  thereto  attached, 
and  the  cost  of  furniture  for  the  equipment  of  such  buildings. 

NOTE. —  If  the  land  occupied  by  general  office  buildings  is 
not  a  part  of  right  of  way  and  station  grounds,  its  cost  should 
be  charged  to  account  No.  3,  "  Real  Estate." 


10     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

20.  SHOPS,  ENGINEHOUSES,  AND  TURNTABLES. 

To  this  account  should  be  charged  the  cost  of  all  buildings  to 
be  used  as  shops  (including  transfer  tables),  car  sheds,  or  engine- 
houses  (including  cinder  and  drop  pits)  ;  turntables;  plants  for 
furnishing  power  or  for  heating  and  lighting  the  buildings;  plat- 
forms, sidewalks,  and  outhouses  in  connection  therewith;  and 
oil  houses,  sand  :houses,  storehouses  for  company's  material, 
scrap  bins,  appurtenances,  etc.  This  account  should  include 
amounts  paid  for  shops,  enginehouses,  and  turntables  when  erected 
under  contract.  If  built  by  the  company,  there  should  be  charged 
to  this  account  cost  of  labor  and  material;  preparing  grounds 
before  and  clearing  up  same  after  construction;  foundations; 
painting;  excavation  for  and  lining  of  turntable  pits,  and  of 
cinder  or  drop  pits  inside  or  outside  of  enginehouses;  foundations 
for  turntables;  loading,  unloading,  and  placing  turntables  in 
position;  levers,  tractors,  and  stops  for  handling  turntables;  sew- 
erage systems;  connections  with  water-supply  systems;  shop 
wells;  architects'  fees  for  drawing  plans  and  supervision  of  con- 
struction; fences  and  hedges  on  and  around  shop  grounds;  and 
transportation  and  incidental  expenditures.  To  this  account 
should  be  charged  the  cost  of  tracks  laid  on  transfer  tables  and 
turntables  and  those  leading  therefrom  into  shops  and  engine- 
houses;  also  the  cost  of  all  tracks  laid  in  any  of  the  buildings 
above  described. 

21.  SHOP  MACHINERY  AND  TOOLS. 

To  this  account  should  be  charged  the  cost  of  machinery  and 
tools  placed  in  shops  or  enginehouses,  including  foundations 
therefor;  cost  of  transportation,  loading,  unloading,  and  placing 
machinery  in  position.  This  account  includes  the  cost  of  sta- 
tionary engines  and  boilers,  motors,  compressors,  ash  conveyors, 
shafting,  belting,  cranes,  stationary  and  portable  forges,  lifting 
magnets,  hydraulic,  pneumatic,  and  electric  tools  and  machines, 
and  all  other  machinery  and  tools  in  shops  and  enginehouses, 
including  the  small  hand  tools  necessary  first  to  equip  a  shop. 

22.  WATER  STATIONS. 

To  this  account  should  be  charged  the  cost  of  material  and 
labor  expended  in  the  construction  of  water  stations  for  the 
purpose  of  supplying  locomotives  with  water,  including  cost  of 
windmills,  pumps,  boilers,  pumphouses,  tanks,  tubs,  tank  foun- 
dations, track  tanks  or  troughs,  stationary  engines,  and  all  fix- 
tures and  pipes,  standpipes,  or  penstocks  and  connections;  pipe 
lines,  wells,  dams,  reservoirs,  settling  basins,  water-purifying 


UNIFORM  SYSTEM  OF  ACCOUNTS.  11 

\ 

plants,  and  cisterns;  cost  of  transportation;  also  tools  used  in  the 
work.  This  account  should  not  include  waterworks,  wells,  etc., 
exclusively  for  supply  of  shops,  power  plants,  stations,  hotels, 
tenements,  or  section  houses,  which  should  be  charged  to  appro- 
priate accounts. 

23.  FUEL  STATIONS. 

To  this  account  should  be  charged  the  cost  of  material  and 
labor  expended  in  the  construction  of  coal  platforms,  coal  sheds, 
coal-pocket  chutes,  woodsheds  and  racks,  fuel-oil  plants,  and  all 
machinery  or  appliances  necessary  to  equip  them  for  service. 
This  account  includes  inclines  of  fuel  stations  and  the  cost  of 
.tracks  laid  thereon,  tipple  cars,  buckets  and  cranes  for  handling, 
elevating  machinery  (including  gasoline  or  other  engines  for  op- 
erating), dumping  machinery,  all  appliances  for  weighing  coal  in 
pockets  and  opening  coal  pockets,  also  cost  of  plants  for  handling 
ashes  when  to  be  operated  in  connection  with  fuel  stations,  cost 
of  transportation,  architects'  fees,  etc. 

24.  GRAIN  ELEVATORS. 

To  this  account  should  be  charged  the  cost  of  grain  elevators, 
including  cost  of  foundations,  conveyors,  fixtures,  and  machin- 
ery; the  cost  of  transportation  and  other  charges  incident  to  con- 
struction. This  account  does  not  include  the  cost  of  small  storage 
elevators  at  way  stations,  which  are  considered  to  be  station 
buildings. 

25.  STORAGE  WAREHOUSES. 

To  this  account  should  be  charged  the  cost  of  storage  ware- 
houses, including  machinery  and  fixtures  therein;  cost  of  trans- 
portation and  all  other  expenditures  incident  to  construction. 

NOTE. —  The  buildings  herein  referred  to  are  not  the  ordi- 
nary freight  warehouses  or  stations  where  freight  is  received 
for  shipment,  etc.,  but  warehouses  in  which  merchandise  is 
stored,  and  which  the  railway  company  or  others  operate  as 
storage  warehouses. 

26.  DOCK  AND  WHARF  PROPERTY. 

To  this  account  should  be  charged  the  cost  of  docks,  wharves, 
ferry  or  other  landings,  and  inclines  to  transfer  steamers,  includ- 
ing buildings,  structures,  coal  and  ore  handling  machinery 
thereon  and  other  appurtenances,  dredging  of  slips,  piling,  filling 
cribs,  pile  protection,  building  cofferdams,  pumping  or  bailing 


12     PUBLIC  SERVICE  COMMISSION" — SECOND  DISTRICT. 

water,  masonry  walls  or  filling,  etc.,  cost  «$  transportation  and 
all  other  expenditures  incident  to  construction,  except  the  cost  of 
tracks. 

( The  cost  of  ground  on  which  docks  or  wharves  are  built  and  of 
riparian  or  water-front  rights  in  connection  therewith  should  be 
charged  to  account  No.  2,  "  Right  of  Way  and  Station  Grounds." ) 

27.  ELECTRIC-LIGHT  PLANTS. 

To  this  account  should  be  charged  the  cost  of  labor  and  mate- 
rial, including  cost  of  transportation,  used  to  put  in  operation 
either  arc  or  incandescent  lighting  plants  (when  not  in  connection 
with  station  buildings  or  shop  plants,  and  so  covered  by  account 
No.  18,  "  Station  Buildings  and  Fixtures,"  or  No.  20,  "  Shops, 
Enginehouses,  and  Turntables " ) ,  such  as  dynamos,  engines  for 
running  dynamos,  wire  constituting  lines,  glass  globes,  carbon  or 
arc  lights,  carbonized  filament  for  incandescent  lights,  poles, 
hangers  for  lights,  insulators,  and  every  expense  incidental  to  the 
erection  of  the  plant.  When  it  is  necessary  to  erect  a  building 
for  an  electric-light  plant,  the  entire  cost  thereof  should  be 
charged  to  this  account. 

28.  ELECTRIC-POWER  PLANTS. 

To  this  account  should  be  charged  the  cost  of  stations  where 
electric  power  is  generated  for  operation  of  trains  and  cars, 
whether  operated  by  steam  or  water  power,  including  the  cost  of 
erection  of  power  house  and  car  sheds  at  power  plant;  flowage 
rights;  all  expendtures  for  labor  and  material,  reservoirs,  dams, 
penstocks,  water  wheels,  or  turbines;  engines,  boilers  and  ma- 
chinery, pumps,  condensers,  foundations  and  settings  for  steam 
plants;  generators,,  foundations,  settings,  switchboards,  and  light- 
ing apparatus  for  electric-power  plants.  (Cost  of  plants  for  fur- 
nishing power  at  shops  should  be  charged  to  account  No.  20, 
"  Shops,  Enginehouses,  and  Turntables." ) 

29.  ELECTRIC-POWER  TRANSMISSION. 

To  this  account  should  be  charged  all  expenditures  for  labor  and 
material  for  transmission  of  electricity  for  power  purposes,  includ- 
ing span,  guard,  feed,  and  overhead  trolley  wires,  poles,  cross- 
arms,  brackets,  insulators,  and  connections;  third  rails,  including 
braces,  supports  and  devices  for  insulating,  covering,  or  protecting; 
bonding  rails,  including  connecting  plugs,  insulating  mats,  plugs, 
or  other  devices;  switch  boards,  switches,  cut-outs,  transformers, 
etc.,  (not  at  power  stations  or  substations)  ;  and  any  other  ex- 
penditures incurred  in  connection  with  the  building  of  lines  for 
the  transmission  of  electric  power. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  13 

30.  GAS-PRODUCING  PLANTS. 

To  this  account  should  be  charged  the  cost  of  labor  and  mate 
rial,  including  cost  of  transportation,  used  to  put  into  operation  a 
gas  producing  or  compressing  plant  complete.  When  it  is  neces- 
sary to  erect  a  building  for  a  gas-producing  plant,  the  entire  cost 
thereof  should  be  charged  to  this  account. 

31.  MISCELLANEOUS  STRUCTURES. 

To  this  account  should  be  charged  the  cost  of  structures  of 
every  character,  including  cost  of  material,  labor,  transportation, 
and  all  incidental  expenses  connected  therewith,  which  are 
permanent  and  enter  into  the  cost  of  road,  and  which  are  not 
otherwise  herein  particularly  referred  to,  and  for  which  no 
account  has  been  provided;  the  object  being  to  designate  one 
general  classification,  to  which  may  be  charged  the  cost  of  all 
minor  structures,  and  in  this  way  avoid  increasing  the  number  01 
primary  accounts. 

32.  TRANSPORTATION  OF  MEN  AND  MATERIALS. 

To  this  account  should  be  charged  the  fares  of  laborers  and 
freight  charges  on  material,  outfits,  and  supplies  employed  in  con- 
struction work  paid  by  the  railway  company  and  properly  charge- 
'  able  in  expenditures  for  road,  but  which  can  not  be  correctly 
charged  under  any  other  construction  account.  This  account 
may  include  such  items  as  fares  of  contractors,  their  walking 
bosses,  paymasters,  clerks,  and  storekeepers;  of  labor  agents;  of 
men  hired  by  labor  agencies  and  shipped  out  on  the  line  who 
may  be  employed  on  any  character  of  work;  freight  on  powder, 
dynamite,  and  other  explosives,  hay,  grain,  groceries,  and  other 
supplies  for  contractors,  stores  to  be  sold  to  subcontractors,  station 
men,  laborers,  and  others;  and  other  analogous  items. 

33.  RENT  OF  EQUIPMENT. 

To  this  account  should  be  charged  rent,  either  on  the  basis 
of  per  diem,  mileage,  or  at  fixed  rates  per  month,  of  all  equip- 
ment (the  cost  of  which  is  not  charged  to  the  line  under  con- 
struction) used  in  construction  of  new  lines. 


34.  REPAIRS  OF  EQUIPMENT. 

To  this  account  should  be  charged  repairs  and  renewals  of  all 
equipment  used  in  construction  of  new  lines,  not  otherwise  pro- 
vided for. 


14     PUBLIC  SEEVICE  COMMISSION — SECOND  DISTRICT. 

35.  EARNINGS    AND    OPERATING    EXPENSES    DURING    CON- 

STRUCTION. 

To  this  account  should  be  charged  the  cost  of  operating  a  piece 
of  road  while  in  charge  of  the  construction  department  and  before 
it  is  opened  for  commercial  operation.  It  includes  the  cost  of 
running  construction,  material,  or  other  trains-  when  the  cost  of 
operating  such  trains  can  not  properly  be  charged  to  any  specific 
account.  To  this  account  should  be  credited  amounts  collected 
for  rents  of  buildings  and  other  properties  and  for  the  transporta- 
tion of  commercial  freight  or  passengers  on  construction,  material, 
or  other  trains. 

36.  COST  OF  ROAD  PURCHASED. 

To  this  account  should  be  charged  amounts  paid  for  road  pur- 
chased. In  this  connection  attention  is  specially  directed  to  the 
note  at  the  beginning  of  this  classification.  Where  payment  is 
made  by  an  issue  of  the  company's  securities  or  other  commercial 
paper,  the  cash  value  thereof  at  the  time  of  such  payment  should 
be  charged. 

When  the  purchase  price  paid  includes  equipment,  in  addition 
to  the  road,  the  equipment  received  should  be  appraised  and  the 
appraised  value  thereof  should  be.  charged  to  the  appropriate 
equipment  accounts,  the  difference  between  same  and  the  total 
amount  paid  in  cash,  or  the  cash  value  of  securities  issued  in  pay- 
ment, being  charged  to  this  account. 

When  contracts  are  entered  into  for  the  construction  of  a  com- 
pleted road  for  a  fixed  amount,  whether  payable  in  cash  or  in  the 
company's  securities,  the  amount  paid  in  cash  or  the  cash  value 
of  the  securities  issued  in  payment  should  be  charged  to  this  ac- 
count. In  case  the  contract  amount  includes  equipment  in  addi- 
tion to  the  road,  the  value  of  the  equipment  should  be  ascertained 
by  appraisement  and  treated  as  above  provided. 

II.  EQUIPMENT. 

37.  STEAM  LOCOMOTIVES. 

To  this  account  should  be  charged  the  cost  of  steam  locomotives 
and  tenders,  including  all  appurtenances,  furniture,  and  fixtures 
necessary  to  equip  them  for  service,  purchased  or  built  at  the 
company's  shops,  including  cost  of  transportation  and  setting  up 
after  receipt  from  builders. 

38.  ELECTRIC  LOCOMOTIVES. 

To  this  account  should  be  charged  the  cost  of  electric  locomo- 
tives, including  all  appurtenances,  furniture,  and  fixtures  neces- 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


15 


sary  to  equip  them  for  service,  purchased  or  built  at  the  company's 
shops,  including  cost  of  transportation  and  setting  up  after 
receipt  from  builders. 

39.  PASSENGER-TRAIN  CARS. 

To  this  account  should  be  charged  the  cost  of  passenger-train 
cars  of  all  classes,  including  all  appurtenances,  furniture,  and  fix- 
tures necessary  to  equip  them  for  service,  purchased  or  built  at  the 
company's  shops,  including  cost  of  transportation. 

NOTE. —  The  following  cars  are  classified  as  passenger  train 
cars: 


AJr-brake  instruction, 

Baggage, 

Baggage  —  express, 

Baggage  —  mail, 

Baggage  —  mail  — 

express, 
Buffet, 
Business, 
Cafe", 
Chair, 
.Colonist, 


Combination    passen- 
ger and  baggage, 
Dining, 
Emigrant, 
Express, 
Library, 
Mail, 
Milk, 

Observation, 
Officers', 
Parlor, 


Parlor  —  baggage, 

Passenger, 

Passenger  —  baggage 
—  mail, 

Pay, 

Postal, 

Refrigerator  —  ex- 
press, 

Smoking, 

Street, 

Tourist. 


40.  FREIGHT-TRAIN  CARS. 

To  this  account  should  be  charged  the  cost  of  freight-train  cars 
of  all  classes,  including  all  appurtenances,  furniture,  and  fixtures 
necessary  to  equip  them  for  service,  purchased  or  built  at  the 
company's  shops,  including  cost  of  transportation. 

NOTE. —  The    following    cars    are   classified    as    freight-train 
cars: 


Fruit,  Ore, 

Furniture,  Platform, 

Gondola,  Poling, 

Gondola  —  hopper  Poultry, 

Gondola  —  long,  Produce, 

Gun  trucks,  Rack, 

Hay,  Refrigerator, 

Lime,  Stock, 

Logging,  Tank       and       water 
Oil  tank,  (when       used       as 

commercial   cars). 

41.  WORK  EQUIPMENT. 

To  this  account  should  be  charged  the  cost  of  all  work  equip- 
ment, including  all  appurtenances,  furniture,  and  fixtures  neces- 
sary to  equip  them  for  service,  purchased  or  built  at  the  com- 
pany's shops,  including  cost  of  transportation. 


Beer, 

Box, 

Cabin, 

Caboose, 

Charcoal, 

Coal, 

Coke, 

Dump      (commercial, 

coal  or  stone), 
Flat, 


16     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

If  special  grading  outfits  be  bought  by  the  railway  company  to 
be  used  in  grading,  the  cost  of  such  outfits  when  bought  should 
be  charged  to  account  No.  4,  "  Grading."  The  proceeds  from 
sale  of  these  outfits,  if  sold  after  completion  of  grading,  should 
be  credited  to  that  account.  If,  however,  the  outfits  be  retained 
and  used,  account  No.  4,  "  Grading  "  should  be  credited  with  the 
inventory  value  thereof  on  the  completion  of  grading,  and  this 
account  should  be  charged  therewith. 

NOTE. —  The     following     equipment     is     classified    as    work 
equipment: 


Ballast, 

Ballast,  unloaded 

cars, 

Boarding, 
Bridge, 
Camp, 
Cinder, 

Concrete  mixer, 
Derrick, 
Dirt  spreader, 
Ditching, 
Dump, 

Dynamometer, 
Grading, 
Gravel, 


Indicator, 

Locomotive  tanks, 
used  permanently 
as  water  cars, 

Outfit, 

Painters, 

Pile  drivers, 

Rail  saw, 

Salt, 

Sanding, 

Scale  test, 

Snow  dozer, 

Snowdrags, 

Snow  ploughs  (not 
attached  to  loco- 


motives,  but 
moved  by  them), 

Sprinkling, 

Steam  shovels, 

Steam  wrecking  der- 
ricks, 

Supply, 

Sweeper, 

Tool, 

Tool  and  block, 

Water, 

Weed  burner, 

Wrecking. 


42.  FLOATING  EQUIPMENT. 

To  this  account  should  be  charged  the  cost  of  marine  or  floating 
equipment  of  all  kinds,  including  all  appurtenances,  furniture, 
and  fixtures  necessary  to  equip  them  for  service,  purchased  or 
built  at  the  company's  shops  or  yards,  including  cost  of  transpor- 
tation. 

NOTE. —  The    following    equipment    is   classified    as    floating 
equipment: 


Barges, 

Canal   boats, 

Car  and  other  floats, 

Dredges, 


Ferryboats, 
Lighters, 
Power  launches, 
Powrer  lighters, 


Scows, 
Steamboats, 
Steamships, 
Transfer  boats, 
Tugboats. 


III.  GENERAL  EXPENDITURES. 

43.  LAW  EXPENSES. 

To  this  account  should  be  charged  expenditures  of  the  follow- 
ing nature,  incurred  during  the  progress  of  the  construction  o$  a 
road,  namely,  the  pay  and  expenses  of  all  counsel,  solicitors,  and 


UNIFORM  SYSTEM  OF  ACCOUNTS.  IT 

attorneys,  their  clerks  and  attendants  and  expenses  of  their  offices ; 
law  books,  printing  briefs,  legal  forms,  testimony,  reports,  etc. ; 
fees  and  retainers  for  services  of  attorneys  not  regular  employees 
of  the  company;  payments  to  arbitrators  for  the  settlement  of 
disputed  questions;  costs  of  suits  and  payments  of  special  fees, 
notarial  fees,  and  witness  fees;  and  expenses  connected  with  taking 
depositions ;  also  all  legal  and  court  expenses. 

When  any  of  the  expenses  above  enumerated  can  be  charged 
directly  to  the  account  for  which  incurred,  they  should  be  so 
charged  and  not  to  this  account. 

(Expenses  in  connection  with  condemnation  of  right  of  way  or 
station  and  other  grounds  should  be  charged  to  account  No.  2 
"  Right  of  Way  and  Station  Grounds,"  or  account  No.  3  "  Real 
Estate.") 

44.  STATIONERY  AND  PRINTING. 

To  this  account  should  be  charged  cost  of  stationery,  stationery 
supplies,  postage,  and  printing  blank  books  and  forms  used  by  all 
classes  of  employees  in  the  prosecution  of  construction  work  not 
otherwise  provided  for. 

45.  INSURANCE. 

To  this  account  should  be  charged  insurance  premiums  paid  on 
property  of  the  line  under  construction  and  before  the  road  is 
opened  for  operation. 

NOTE. —  Where  insured  property  is  damaged  or  destroyed 
the  account  to  which  such  property  was  charged  should  be 
credited  with  the  amount  of  insurance  recovered  in  respect 
thereof. 

46.  TAXES. 

To  this  account  should  be  charged  State,  county,  township, 
city,  school,  road,  and  all  other  taxes  and  assessments  levied  and 
paid  on  property  belonging  to  the  company,  while  under  construc- 
tion and  before  the  road  is  opened  for  commercial  operation,  ex- 
cept special  taxes  assessed  for  street  and  other  improvements, 
such  as  grading,  sewering,  curbing,  guttering,  paving,  sidewalks, 
etc.,  which  should  be  charged  to  the  account  to  which  the  prop- 
erty affected  was  charged. 

47.  INTEREST   AND   COMMISSIONS. 

To  this  account  should  be  charged  cash  commissions  and  the 
actual  cash  value  of  other  commissions  on  securities  sold;  inter- 
est, cash  commissions,  and  the  actual  cash  value  of  other  commis- 


18     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

sions  on  loans  effected  and  on  notes  issued  for  money  borrowed  for 
construction  purposes  or  for  purchase  of  equipment;  interest  on 
overdue  payments  to  contractors  or  other  creditors;  and  interest, 
cash  commissions,  and  the  actual  cash  value  of  other  commissions 
and  exchange  on  other  commercial  paper  issued  for  similar  pur- 
poses. Interest  on  bonds  and  other  securities,  including  equipment 
bonds  or  car  trust  notes,  paid  or  accrued  during  construction  and 
before  line  is  opened  for  operation,  is  chargeable  to  this  account. 
To  this  account  should  be  credited  all  interest  received  on  moneys 
acquired  for  purposes  of  purchase  or  construction  of  road  or 
equipment. 

48.  OTHER    EXPENDITURES. 

To  this  account  should  be  charged  organization  expenses,  includ- 
ing the  payment  of  all  necessary  fees;  the  cost  of  printing  certifi- 
cates of  stock  and  bonds,  with  payments  to  trustees  and  expenses 
incurred  in  the  disposal  of  securities;  salaries  and  expenses  of 
executive  and  general  officers  of  a  road  under  construction;  clerks 
in  general  offices  engaged  on  construction  accounts  or  work;  rent 
and  repair  of  general  offices  when  rented,  with  the  furniture  and 
office  expenses;  also  all  items  of  a  special  and  incidental  nature 
which  can  not  properly  be  charged  to  any  other  account  in  this 
classification. 


CLASSIFICATION  OF  OPERATING  REVENUES. 


I.  REVENUE  FROM  TRANSPORTATION. 

1.  FREIGHT  REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  freight. 

To  this  account  should  be  credited  a  carrier's  proportion  of 
receipts  for  freight  transportation;  also  overcollections  made  in 
excess  of  proper  rates,  such  overcollections  to  be  held  subject  to 
claim.  To  this  account  should  be  charged  overcharges  paid  re- 
sulting from  the  use  of  erroneous  rates,  weights,  or  classifica- 
tion; amounts  paid  for  switching  charges  absorbed;  authorized 
allowances  and  localized  freight  arbitraries;  also  amounts  paid 
for  switching  or  to  transfer  companies  for  completing  a  haul  or 
effecting  store-door  deliveries,  when  the  cost  of  such  service  is  in- 
cluded in  the  rate  charged  by  the  carrier;  uncollected  earnings  on 
freight  destroyed  in  transit  and  on  short  and  lost  freight;  also 
uncollectible  undercharges  determined  after  delivery  has  been 
made. 

2.  PASSENGER    REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  passengers. 

To  this  account  should  be  credited  a  carrier's  proportion  of 
receipts  from  the  sale  of  tickets  (including  tickets  for  corpses) 
and  the  collection  of  cash  fares;  also  overcollections  made  in 
excess  of  determined  rates,  such  overcollections  to  be  held  subject 
to  claim.  The  account  should  be  charged  with  amounts  paid  for 
fares  refunded;  tickets  redeemed;  also  amounts  paid  for  trans- 
ferring passengers  and  baggage  between  stations  or  depots,  except 
in  cases  where  the  transfer^pf  both  passengers  and  baggage  is  pro- 
vided in  the  division  of  the  through  rate. 

NOTE  A. —  Cash  fare  penalty  collections  made  by  conduc- 
tors and  the  proportion  of  amounts  collected  on  sale  of  mile- 
age tickets  and  mileage  credentials  subject  to  refund  should 
not  be  credited  to  Passenger  Revenue. 

NOTE  B. —  Passenger  Revenue  should  be  credited  with  in- 
terchangeable mileage  tickets  only  as  the  mileage  therefrom 
is  honored  for  transportation.  Receipts  from  interchangeable 
mileage  books  when  sold  should  be  credited  to  an  open  ac- 
count, which  account  should  be  charged  and  Passenger  Reve- 
nue credited  as  the  mileage  is  honored. 


20     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE  C. —  When  a  lessee  company  transports  passengers 
over  the  tracks  of  another  carrier  on  the  basis  of  a  propor- 
tion of  revenues,  it  should  include  the  entire  compensation  in 
its  revenues  and  statistics,  charging  the  appropriate  joint 
facilities  expense  and  rental  accounts  with  the  amount  paid 
the  lessor  company,  and  the  lessor  company  should  credit  the 
same  accounts.  • 


3.  EXCESS  BAGGAGE  REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  baggage  in  excess  of  free  authorized  allowances;  also 
packages,  articles,  dogs,  etc.,  usually  transported  in  baggage  cars, 
for  which  a  charge  is  made.  To  this  account  should  be  charged 
all  baggage  refunds. 

4.  PARLOR  AND  CHAIR  CAR  REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  in  fares  col- 
lected from  passengers  for  seats  in  parlor,  observation,  chair,  and 
other  special  passenger  cars  operated  by  railway  companies  when 
the  expenses  of  operating  such  cars  are  not  separable  from  the 
expenses  of  operating -trains.  To  this  account  should  be  charged 
authorized  refunds  and  tickets  redeemed. . 

NOTE. —  When  the  expenses  of  operating  cars  of  the  above 
classes  are  separable  from  the  expenses  of  operating  trains, 
the  operation  of  such  cars  should  be  treated  as  an  "  Outside 
Operation." 

5.  MAIL   REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  mails  and  for  the  use  of  railway  post-office  cars, 
special  facilities,  and  bonuses  for  special  mail  transportation.  To 
this  account  should  be  charged  fines  and  penalties  imposed  by  the 
Government  when  not  collected  from  agents  or  employees. 

6.  EXPRESS   REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  transpor- 
tation and  for  facilities  on  trains  and  at  stations  incident  to  the 
transportation  of  express  matter,  not  including  the  separate  rents 
of  offices  at  stations.  (See  account  No.- 18,  "Rents  of  Buildings 
and  Other  Property.") 

When  a  railway  company  transacts  an  express  business  through 
its  regular  railway  organization,  the  earnings  therefrom  should 
be  credited  to  this  account. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  21 

7.  MILK   REVENUE    (ON   PASSENGER   TRAINS). 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation  of  milk  and  cream  on  passenger  trains.  To  this  ac- 
count should  be  charged  refunds  and  overcharges  on  milk  and 
cream  so  carried. 

8.  OTHER   PASSENGER-TRAIN    REVENUE. 

To  this  account  should  be  credited  all  amounts  earned  by  a  car- 
rier incident  to  the  operation  of  passenger  trains  not  otherwise 
provided  for. 

9.  SWITCHING  REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  switch- 
ing service  performed  on  the  basis  of  tariffs.  To  it  should  be 
charged  all  overcharges  on  such  switching. 

10.  SPECIAL   SERVICE   TRAIN  REVENUE. 

This  account  includes  amounts  earned  by  a  carrier  for  running 
chartered  trains,  either  on  a  basis  of  a  rate  per  mile  or  a  lump 
sum  for  the  train;  for  handling  circus  or  theatrical  company 
trains  under  contract  when  specific  amounts  are  charged  for  trans- 
portation between  designated  stations;  for  running  chartered 
trains  for  the  Federal  or  State  governments  carrying  troops,  muni- 
tions of  war,  camp  outfits,  etc.  To  this  account  should  be  charged 
refunds  and  overcollections  on  such  business. 

11.  MISCELLANEOUS   TRANSPORTATION  REVENUE. 

To  this  account  should  be  credited  all  amounts  earned  by  a  car- 
rier from  transportation  not  otherwise  provided  for. 

11.  REVENUE     FROM     OPERATIONS     OTHER     THAN 

TRANSPORTATION. 

12.  STATION  AND   TRAIN  PRIVILEGES. 

This  account  includes  a  carrier's  revenues  from  weighing,  vend- 
ing, and  other  automatic  machines  located  at  stations;  from  adver- 
tising at  stations  and  on  trains;  from  news  companies  or  others 
for  the  privilege  of  operating  news  stands  at  stations  and  selling 
•  papers,  periodicals,  fruit,  etc.,  on  trains;  from  telephone  com- 
panies for  the  privilege  of  installing  and  operating  commercial 
telephones  at  stations;  and  from  other  similar  sources. 

13.  PARCEL-ROOM   RECEIPTS. 

This  account  includes  a  carrier's  revenues  from  the  operation  of 
parcel  rooms,  the  expenses  of  which  are  included  in  operating 
expenses. 


22     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

14.  STORAGE  —  FREIGHT. 

This  account  includes  a  carrier's  revenues  for  storage  of  freight. 
To  it  should  be  charged  authorized  refunds. 

15.  STORAGE  —  BAGGAGE. 

This  account  includes  a  carrier's  revenues  for  storage  of  bag- 
gage. To  it  should  be  charged  authorized  refunds. 

16.  CAR  SERVICE. 

This  account  includes  amounts  accruing  as  penalties  for  delay 
in  loading  or  unloading  cars  (demurrage).  To  it  should  be 
charged  authorized  refunds. 

17.  TELEGRAPH  SERVICE. 

This  account  includes  a  carrier's  revenues  from  commercial 
telegraph  business  transacted  by  it  when  the  expense  of  transact- 
ing such  business  can  not  be  separated  from  the  expense  of  con- 
ducting the  railway  telegraph  service;  amounts  received  from 
telegraph  companies,  whether  proportion  of  earnings  or  other- 
wise, for  the  privilege  of  transacting  a  commercial  telegraph  busi- 
ness in  offices  along  the  carrier's  lines,  when  the  carrier  furnishes 
some  service  of  its  employees  whose  wages  are  included  in  operat- 
ing expenses. 

NOTE. —  When  a  telegraph  company  rents  the  telegraph  line 
or  a  carrier  and  pays  all  expenses  incident  to  its  mainte- 
nance and  operation,  the  rent  received  should  be  treated  as 
Income. 

18.  RENTS  OF  BUILDINGS  AND  OTHER  PROPERTY. 

This  account  includes  a  carrier's  revenues  from  rents  of  build- 
ings, land,  and  other  property,  such  as  depot  and  station  grounds 
and  buildings,  union  depots,  general  and  other  offices,  rooms 
rented  at  stations,  docks,  wharves,  ferry  landings,  elevators,  stock 
yards,  fuel  yards,  repair  shops,  section  and  other  houses,  etc., 
when  such  property  is  used  in  connection  with  operations  and  the 
expense  of  maintaining  and  operating  it  can  not  be  separated  from 
the  expense  of  that  portion  used  by  the  carrier. 

19.  MISCELLANEOUS. 

This  account  includes  a  carrier's  revenues  from  operation  not 
otherwise  provided  for;  also  collections  from  individuals  and 
companies  for  the  privilege  of  handling  freight  and  passengers 
over  a  carrier's  wharves  and  docks;  amounts  received  from  others 


UNIFORM  SYSTEM  OF  ACCOUNTS.  23 

for  mooring  and  anchoring  boats  at  such  wharves  and  docks,  and 
for  water  furnished  them  when  the  water  plant  is  operated  by  the 
carrier;  receipts  from  coal  and  ore  docks,  stock  yards,  and  grain 
elevators  when  not  treated  as  "Outside  Operations;"  amounts  re- 
ceived as  trackage  for  detouring  trains;  collections  for  the  use  of 
a  carrier's  bridge  by  pedestrians,  street-car  lines,  vehicles,  etc., 
when  the  expense  of  maintaining  and  operating  such  property 
can  not  be  separated  from  the  expense  of  that  portion  used  by 
the  carrier. 

NOTE. —  When  a  bridge  of  one  carrier  is  used  by  another 
carrier  and  such  use'  is  paid  for  either  on  the  basis  of  a  flat 
rent  or  a  charge  per  train  mile,  or  a  toll  per  passenger,  per 
ton,  or  per  car,  the  revenue  therefrom  should  be  credited  to 
appropriate  accounts. 


CLASSIFICATION  OF  OPERATING   EXPENSES. 


I.  MAINTENANCE  OF  WAY  AND  STRUCTURES. 

SUPERINTENDENCE. 

This  account  includes: 

PAY  OF  OFFICERS. —  Pay  of  vice-president  or  assistant  when 
directly  in  charge  of  maintenance  of  way  and  structures,  chief 
engineer,  assistant  chief  engineer,  chief  engineer  maintenance 
of  way,  engineer  maintenance  of  way,  assistant  engineer  main- 
tenance of  way,  engineer  of  bridges  and  buildings,  principal 
assistant  engineer,  engineer  right  of  way,  architect,  division 
engineer,  assistant  engineer,  assistant  division  engineer,  road- 
master,  assistant  roadmaster,  master  carpenter,  assistant  mas- 
ter carpenter,  supervisor,  assistant  supervisor,  fire  and  sani- 
tary inspector,  and  other  officials  engaged  in  the  maintenance- 
of-way-and-structures  department. 

PAY  OF  CLERKS  AND  ATTENDANTS. —  Pay  of  chief  and  other 
clerks,  draftsmen,  rodmen,  transitmen,  and  chainmen,  and  attend- 
ants in  offices  and  on  special  cars  of  officers  whose  pay  is  charged 
to  this  account. 

OFFICE  AND  OTHER  EXPENSES. —  Rent  and  cost  of  repairing 
rented  offices,  rent  and  cost  of  telephone  service,  telegraph  mes- 
sages, heat,  light,  ice,  water,  furniture,  and  supplies  for  offices 
of  officers  whose  pay  is  charged  to  this  account;  incidental 
office  and  traveling  expenses  of  such  officers  and  their  clerks; 
cost  of  provisions  for  and  expenses  of  special  cars  when  used 
by  them,  and  cost  of  running  special  trains  for  officials  men- 
tioned; premiums  on  fidelity  bonds  of  such  officers  and  their 
assistants;  expenses  of  photographing  buildings  and  structures. 

Cost  of  drafting  and  engineering  instruments  and  expenses  of 
repairing  same  and  cost  of  supplies  (except  stationery  and  print- 
ing) used  by  officers  and  employees  whose  pay  is  charged  to  this 
account. 

The  following  is  a  list  of  the  more  important  articles  charge- 
able to  this  account: 

Atlases,  Boxes    for    drawing  Curves, 

Barometers,  instruments,  Directories, 

Books,  scientific  and  Cameras,    and    sup-  Drawing    boards, 

reference,  plies    for,  Drawing  Instru- 

Boxes      for      blue-  Chains,  ments, 

prints,  Compasses,  Field   glasses, 


UNIFORM  SYSTEM  OF  ACCOUNTS.  25 

Keel,  Protractors,  Tally  registers, 

Level  rods,  Ranging  poles,  Tapelines, 

Levels,  Reading  glasses,  Tee  ^squares, 

Magnets,  Rods,  Telescopes, 

Magnifiers,  Scales,  Thermometers, 

Oilstones,  Section  liners,  Tin    boxes    for    trac- 

Pantographs,  Sextants,  ings  and  prints, 

Parallel   rulers,  Slide  rules,  Transits, 

Periodicals,  Stakes,  Traverse  tables, 

Plane  tables,  Straightedges,  Triangles, 

Planimeters,  Tacks     for     drawing         Tripods, 

Plummets,  boards,  Verniers, 

NOTE  A. —  When  employees  enumerated  above  are  engaged 
in  work  not  chargeable  to  "  Maintenance  of  Way  and  Struc- 
tures," their  pay  and  expenses  should  be  charged  to  the 
specific  work  on  which  engaged. 

NOTE  B. —  When  officers  and  others  above  enumerated  have 
supervision  over  other  departments  also,  their  salaries  and 
expenses  should  be  apportioned  equally  between  the  depart- 
ments over  which  they  have  jurisdiction. 

BALLAST. 

This  account  includes  all  expenses  incident  to  the  purchase 
and  production  of  ballast,  as  follows:  Purchase  price  of  gravel, 
stone,  slag,  cinders,  sand,  and  other  material  used  for  ballast, 
including  freight  charges,  if  any,  and  cost  of  first  unloading; 
payments  for  gravel  and  quarry  rights  and  privileges;  expenses 
of  sinking  test  holes;  expenses  of  locomotives  and  work  trains 
while  engaged  in  delivering  ballast  at  points  where  used. 

When  a  gravel  pit  or  quarry  is  to  be  opened,  the  operations 

of   which  are   likely   to  extend   over   a   long   period,   an   account 

should    be    opened    designated    "  Operations    of    Gravel    Pit    at 

— ,"  or  "Operations  of  Quarry  at  -          — ,"  as  the  case 

may  be. 

To  such  account  should  be  charged: 

(a)  The  excess  cost  of  the  land  over  its  estimated  value  after 
the  gravel  or  stone  has  been  removed.  (Such  estimafed 
value  being  charged  to  an  appropriate  capital  account.) 
(6)  The  expenses  for  clearing,  stripping,  draining,  and  ditch- 
ing the  land,  and  of  moving  and  changing  fences  and 
buildings  preparatory  to  opening. 

(o)  The  cost  of  rails  and  fastenings,  in  excess  of  their  esti- 
mated scrap  value,  used  in  constructing  tracks  t<3  and  in 
the  gravel  pit  or  quarry.  (Such  estimated  scrap  value  to 
be  carried  in  an  appropriate  material  account.) 
(d)  The  total  cost  of  ties  and  other  material  and  of  labor 
expended  on  such  tracks. 


26     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

(e)    Cost  of  labor  and  train  service    (see  account  "Roadway 
and  Track")    employed  in  producing,  quarrying,  and  load- 
ing   ballast,    including    operations    of    stationery    engines, 
steamshovels,  stone  crushers,  etc.,  and  watchmen. 
(/)    Repairs  of  stationary  engines,  steam  shovels,  stone  crush- 
ers, and  other  similar  machinery  used  in  producing  ballast. 
(g)   Depreciation  of  machinery  permanently  used  in  gravel  pits 

and  quarries. 

(h)  Cost  of  explosives,  hand  tools,  and  miscellaneous  expenses. 
This  "  Operations  of  Gravel  Pit "  or  "  Operations  of  Quarry  " 
account  should  be  credited  from  month  to  month  with  the  number 
of  cubic  yards  used  on  the  basis  of  the  average  cost  of  produc- 
tion, and  account . "  Ballast "  or  other  proper  account  charged. 
The  average  cost  of  production  should  be  determined  by  dividing 
the  total  charge  to  the  account  of  any  pit  or  quarry  by  the  esti- 
mated number  of  cubic  yards  it  contains. 

As  stripping  and  other  preparatory  expenses  are  not  always 
incurred  in  full  before  beginning  to  take  out  the  gravel  or  stone, 
the  cost  of  production  should  include  an  estimate  of  the  total  of 
such  expenses. 

NOTE  A. —  The  cost  of  loading  cinders  at  ash  pits  should 
be  charged  to  account  "  Enginehouse  Expenses  —  Yard  "  or 
account  "  Enginehouse  Expenses  —  Road." 

NOTE  B. —  The  cost  of  labor  putting  ballast  into  track 
should  be  charged  to  account  "  Roadway  and  Track." 

TIES. 

This  account  includes  cost  (including  inspection)  of  cross, 
switch,  and  bridge  ties,  head  blocks  and  railway  crossing  tim- 
bers (plain  or  treated)  for  main  and  repair  tracks,  sidings,  and 
spurs;  in  tunnels,  stations,  shop  and  other  yards;  on  piers, 
wharves,  track  scales,  inclines,  bridges,  trestles,  and  culverts; 
to  coal  chutes,  coal  pockets,  and  fuel  and  water  stations  (except 
on  inclines  to  and  in  fuel  stations;  on  tracks  in  ballast  pits, 
enginehouses,  shops,  and  storehouses,  and  on  transfer  tables  and 
turntables ) . 

NOTE  A. —  The  cost  of  labor  unloading,  distributing,  and 
putting  ties  in  track  and  the  expenses  of  trains  distributing 
ties  should  be  charged  to  account  "  Roadway  and  Track." 

NOTE  B. —  This  account  may  include  each  month  a  propor- 
tion of  the  total  amount  authorized  or  approximated  for  re- 
newals during  the  fiscal  year  regardless  of  the  month  Jn 
which  the  actual  renewal  is  made. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  27 

RAILS. 

This  account  includes  cost  (including  inspection)  of  rails  for 
main  and  repair  tracks,  sidings,  and  spurs;  in  tunnels,  stations, 
shop  and  other  yards;  on  piers,  wharves,  track  scales,  inclines, 
bridges,  trestles,  and  culverts;  in  tracks  to  coal  chutes,  coal 
pockets,  and  fuel  and  water  stations  (except  on  inclines  to  and 
in  fuel  stations,  on  tracks  in  ballast  pits,  enginehouses,  shops, 
and  storehouses,  and  on  transfer  tables,  turntables,  and  car 
floats),  less  the  value  of  old  rails  taken  up. 

NOTE  A. —  The  cost  of  labor  unloading,  distributing,  and 
laying  rails  in  track,  and  the  expenses  of  trains  picking  up 
and  loading  rails  taken  out  of  track  should  be  charged  to  ac- 
count "  Roadway  and  Track." 

NOTE  B. —  This  account  may  include  each  month  a  propor- 
tion of  the  total  amount  authorized  or  approximated  for  re- 
newals during  the  fiscal  year,  regardless  of  the  month  in 
which  the  actual  renewal  is  made. 


OTHER  TRACK  MATERIAL. 

This  account  includes  cost  of  all  track  material  not  charge- 
able  to  ballast,  ties,  and  rails;  also  expenses  of  repairing  track 
appliances. 

The  following  is  a  list  of  the  more  important  articles  charge- 
able to  this  account: 


Anticreepers, 

Angle    bars, 

Connecting    rods, 

<D<eraSls, 

Frog      and      guard 

rail  blocking, 
Frogs. 
Guard  rails   vexcept 

on     bridges     and 

trestles), 

Guard-lrail  clamps, 
Guard-rail  fasteners, 
Main  rods, 


Nut  locks, 
Nuts, 

Offset  bars, 
Rail  braces, 
Rail  chairs, 
Rail  joints, 
Splice  bars, 
Stands,  switch, 
Step  chairs, 
Switch  chairs, 
Switch    crossings, 
rigid  or  slip, 


Switch  lamps, 
Switch  locks  and 

keys, 

Switch  points, 
Switches, 

Switch-stand  bolts, 
Targets,   switch, 
Tie  plates, 
Tie  plugs, 
Tie-rods, 
Track  bolts, 
Track  spikes. 


ROADWAY  AND   TRACK. 

This  account  includes: 

APPLYING  BALLAST. —  Pay  of  employees  engaged  in  preparing 
roadbed  for  the  reception  of  ballast;  also  pay  of  employees 
engaged  in  applying  ballast  after  it  has  been  prepared  and 
unloaded. 

APPLYING  TIES. —  Pay  of  employees  engaged  in  unloading,  dis- 
tributing, and  renewing  cross,  switch,  and  bridge  ties,  head 
blocks  and  railway  crossing  timbers,  respacing  ties,  and  burning 
old  ties. 


28     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT: 

APPLYING  RAILS. —  Pay  of  employees  engaged  in  unloading,  dis- 
tributing, cutting,  slotting,  drilling,  arid  laying  rails,  adzing  for 
new  rails,  gathering  and  loading  old  rails,  and  adjusting  expan- 
sion and  contraction. 

APPLYING  OTHER  TRACK  MATERIAL. —  Pay  of  employees  engaged 
in  applying  rail  braces,  angle  ba^a,  rail  joints,  track  bolts  and 
spikes,  nut  locks,  anticreepers,  switches,  switch  stands,  frogs, 
crossing  frogs,  tie  plates,  tie  plugs,  and  other  miscellaneous  track 
material  not  specified  above. 

TRACK  MAINTENANCE. —  Pay  of  employees  engaged  in  alineing, 
surfacing  and  gaging  tracks,  placing  and  removing  track  shims 
and  tightening  bolts  and  spikes  in  tracks.  When  a  track  is  taken 
up,  the  labor  expended  therefor  should  be  charged  to  this  ac- 
count, whether  another  track  is  laid  to  replace  it  or  not. 

CARE  OF  ROADBED. —  Expenses  of  constructing  and  cleaning  tile 
and  open  ditches;  cost  and  expenses  of  placing  and  cleaning  sewer 
pipes  for  drains  (cost  of  sewer  pipes  laid  under  tracks  should  be 
charged  to  account  "  Bridges,  Trestles,  and  Culverts  " )  ;  cost  of 
material  used  and  labor  expended  in  sloping  cuts,  blasting  rock, 
widening  roadbeds,  cuts,  fills,  and  embankments,  filling  borrow 
pits,  removing  slides,  dangerous  rocks,  and  other  similar  obstruc- 
tions; expenses  of  operating  steam  shovels,  scrapers,  and  ditchers 
while  engaged  in  such  work;  also  expenses  of  keeping  tracks 
clear  and  repairing  the  subgrade  of  tracks  in  cases  of  freshets  or 
washouts  and  cost  of  boarding  employees  so  engaged.  Cost  of 
labor  building  temporary  tracks  around  slides  and  washouts  and 
removing  such  tracks;  cost  of  replacing  rails,  ties,  and  ballast 
and  repairing  other  damages  caused  by  washouts  to  tracks 
proper  or  to  roadbed;  cost  of  cutting,  handling,  and  placing  sod; 
also  landscape  gardening  and  beautifying  along  roadway  (ex- 
cept when  chargeable  to  account  "  Buildings,  Fixtures,  and 
Grounds"). 

GENERAL  CLEANING. —  Pay  of  employees  engaged  in  mowing 
right  of  way  and  burning  grass  and  weeds;  cost  of  operating 
weed  burners,  removing  brush,  grass,  and  drift  from  right  of 
way,  and  removing  cinders  dumped  by  passing  trains,  plowing 
fire  guards,  removing  weeds  from  and  dressing  ballast,  cutting 
sod  lines,  removing  dirt  from  track  yards,  cleaning  streets  used 
as  roadways,  and  loading  and  handling  track  scrap. 

PATROLLING  AND  WATCHING. —  Pay  of  track  walkers,  track 
watchmen,  patrolmen,  employees  while  extinguishing  fires  on 
right  of  way  and  adjacent  property,  and  watchmen  at  bad  spots 
in  tracks,  slides,  and  dangerous  places.  (For  pay  of  bridge 
watchmen  see  account  "  Bridges,  Trestles,  and  Culverts,"  for 


SYSTEM  OF  ACCOUNTS.  29 

pay  of  street  crossing  watchmen  see  account  "  Crossing  Flagmen 
and  Gatemen,"  and  for  pay  of  tunnel  watchmen  see  account 
"Tunnels.") 

CHANGING  ALINEMENT  AND  GRADES. —  The  proportion  chargeable 
to  operating  expenses  of  cost  of  material  used  and  labor  expended 
in  changing  the  alinement  and  reducing  grades. 

BANK  PROTECTION. —  Cost  of  material  used  and  labor  expended 
in  protecting  banks  by  retaining  walls,  riprap,  piling,  piers,  dikes, 
or  other  means,  and  in  constructing  breakwaters  and  revetments, 
and  diverting  the  channels  of  streams  to  prevent  cutting,  wash- 
ing, or  sliding  of  embankments. 

FILLING. —  Cost  of  material  used  and  labor  expended  in  filling 
bridges,  trestles,  culverts/ and  cattle  pits. 

OTHER  EXPENSES. —  Cost  of  material  used  and  labor  expended 
in  paving  and  improving  streets  used  as  roadway,  and  oiling 
roadbed;  payments  of  assessments  for  street  repairs,  sewers,  or 
other  public  improvements  affecting  roadway  adjacent  thereto,  not 
chargeable  to  account  "Buildings,  Fixtures,  and  Grounds;"  ex- 
penses incident  to  track  inspection,  premiums  in  connection  there- 
with, and  any  other  roadway  or  track  expenses  not  provided  for 
elsewhere. 

TRAIN  SERVICE. —  Pay  of  work-train  enginemen,  trainmen,  and 
enginehousemen ;  cost  of  fuel,  stores,  and  other  supplies  for  work- 
train  locomotives  and  oars;  cost  of  oil  and  wicking  used  in  lan- 
terns of  work-train  enginemen  and  trainmen,  while  such  em- 
ployees and  equipment  are  engaged  in  work  pertaining  to  roadway 
and  track. 

REMOVAL  OF  SNOW,   SAND,  AND  ICE. 

This  account  includes  the  cost  of  removing  snow,  sand,  and 
ice  from  tracks;  pay  of  work- train  enginemen,  trainmen,  and 
enginehousemen;  cost  of  fuel,  stores,  and  other  supplies  for  work- 
train  locomotives  and  cars;  cost  of  oil  and  wicking  used  in  lan- 
terns >of  work-train  enginemen  and  trainmen  while  such  em- 
ployees and  equipment  are  engaged  in  clearing  tracks  and  hauling 
snow;  wages  paid  men  employed  in  shoveling  snow  and  picking 
ice  on  tracks,  and  tools  specially  furnished  them  for  this  pur- 
pose, and  their  meals;  fuel  and  stores  used  by  rotary  and  other 
snowplows  and  other  snow  and  ice  clearing  appliances  and  wages 
of  men  employed  in  operating  them;  cost  of  repairing  snow- 
plows  (other  than  snowplow  cars  which  are  covered  by  account 
"Work  Equipment  —  Repairs,")  and  flangers  and  the  cost  of 
putting  them  on  and  removing  them  from  locomotives  and  cars, 
and  cost  of  slatting  pilots.  Wages  paid  engineers,  firemen,  and 


30     PUBLIC  SERVICE  COMMISSION — SECOND  DISTEICT. 

trainmen  held  in  readiness  to  go  out  with  snowplows;  payments 
for  use  of  land  on  which  to  place  snow  fences,  and  for  salt  for 
keeping  switches  free  from  ice  and  snow.  Cost  of  distributing 
and  setting  up  portable  snow  fences  and  gathering  them  up  and 
loading,  hauling,  and  piling  them  along  the  road.  (For  repairs, 
see  account  "  Snow  and  Sand  Fences  and  Snow  Sheds." ) 

TUNNELS. 

This  account  includes  cost  of  repairing  tunnels,  including  the 
cost  of  timber  and  other  material,  false  work,  and  special  tools; 
pay  of  tunnel  watchmen  and  cost  of  supplies  used  by  them;  re- 
painting and  whitewashing;  oil  and  wicks,  and  repairs  of  lamps, 
lanterns,  and  electric  light  fixtures  used  in  lighting.  This  ac- 
count does  not  include  renewals  or  repairs  to  roadway  or  tracks 
through  tunnels. 

BRIDGES,    TRESTLES,    AND    CULVERTS. 

This  account  includes  cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing  and  renewing  bridges,  trestles,  cul- 
verts (both  substructure  and  superstructure),  piers,  abutments, 
masonry,  and  drainpipes,  including  repairs  made  necessary  by 
washouts;  retaining  walls,  riprapping,  and  dikes  necessary  to 
protect  or  strengthen  bridges  and  culverts  against  ice,  water,  or 
drift;  guards  on  bridges,  framing  ties  for  bridges;  bridge  signs 
or  number  boards;  expenses  of  operating  and  rent  of  pile  drivers 
and  other  equipment  engaged  in  repairing  and  renewing  bridges 
and  culverts;  cost  of  cleaning  channels  under  bridges  and  clean- 
ing culverts;  gravel  decking  for  protection  against  fire,  and  alter- 
ing and  bracing  bridges  and  trestles  during  progress  of  filling. 

Cost  of  removing  old  bridges  in  connection  with  construction  of 
new  bridges,  and  constructing  and  removing  temporary  or  false 
work  used  in  repairing  and  renewing  bridges  and  culverts. 

Pay  of  bridge  foremen  and  bridge  watchmen,  except  at  draw- 
bridges, and  cost  of  all  supplies  used  by  them,  such  as  brooms,  lan- 
terns, oil,  oil  cans,  pails,  rowboats,  tallow,  waste,  and  water  bar- 
rels, and  fuel  for  heating  bridge  watchhouses;  also  repairs  to  and 
renewals  of  stationary  engines  at  drawbridges. 

Pay  of  bridge  inspectors  and  expenses  incident  to  bridge  in- 
spection. 

Pay  of  work-train  enginemen,  trainmen,  and  enginehousemen, 
and  of  employees  engaged  in  operating  pile  drivers;  cost  of  fuel, 
stores,  and  other  supplies  for  work-train  locomotives  and  cars 
and  of  oil  and  wicking  used  in  lanterns  of  work-train  enginemen 
and  trainmen  while  such  employees  and  equipment  are  engaged 
on  work  pertaining  to  bridges  and  culverts. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  31 

NOTE  A. — Any  structure  carrying  the  tracks  over  other 
tracks,  a  stream,  highway,  or  canal  should  be  considered  a 
bridge  or  a  culvert.  The  cost  of  maintaining  structures 
carrying  other  tracks,  canals,  highways,  etc.,  over  a  carrier's 
tracks  should  be  charged  to  account  "  Over  and  Under  Grade 
Crossings." 

NOTE  B. —  This  account  may  include  each  month  a  propor- 
tion of  the  total  amount  authorized  or  approximated  for  re- 
newals during  the  fiscal  year  regardless  of  the  month  in 
which  the  actual  renewal  is  made. 

NOTE  C. —  Insurance  recovered  on  bridges,  trestles,  and 
culverts  should  be  credited  to  this  account. 

OVER  AND  UNDER  GRADE  CROSSINGS. 

This  account  includes  cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing  and  renewing  overhead  bridges  and 
viaducts  of  all  kinds  (except  station  overhead  footbridges  not 
public  highways),  log  chutes  and  rollways  erected  over  the  tracks 
of  a  carrier,  and  roadways  of  undergrade  crossings,  foot  or 
wagon  (except  subways  not  public  highways)  ;  cost  of  drainage 
and  excavations  for  under  grade  crossings;  expenses  of  opening 
public  roads  for  purposes  of  eliminating  grade  crossings. 

GRADE  CROSSINGS,  FENCES,  CATTLE  GUARDS,  AND  SIGNS. 

This  account  includes: 

HIGHWAY  GRADE  CROSSINGS. —  Cost  of  material  used  (less  sal- 
vage) and  labor  expended  in  repairing  and  renewing  street  and 
road  (including  farm)  crossings  at  grade,  crossing  drains,  cross* 
ing  gates,  crossing  signal  bells,  and  batteries  with  track  instru- 
ments and  connections;  and  warning  signals;  cost  of  water  pipes, 
water  and  hose  for  sprinkling  grade  crossings;  and  payments  of 
assessments  for  street  repairs  or  sewers  at  crossings.  (Street  re- 
pairs or  sewers  within  the  limits  of  shop  grounds  or  immediately 
adjacent  to  station  buildings  should  be  charged  to  account 
"  Buildings,  Fixtures,  and  Grounds." ) 

FENCES  AND  CATTLE  GUARDS. —  Cost  of  material  used  (less 
salvage)  and  labor  expended  in  repairing  and  renewing  right-of- 
way  fences,  cattle  guards,  wing  fences,  aprons,  and  hedges. 

SIGNS. —  Cost  of  yard-limit  signs;  subdivision  boards;  mile, 
section,  whistle,  water  station,  water  trough,  slow,  stop,  and 
boundary  posts;  overhead  bridge  and  tunnel  cautions;  monu- 
ment stones,  and  all  other  roadway  signs. 

NOTE. —  The  cost  of  station  and  telegraph  signs,  fences,  and 
hedges  around  building  sites  and  shop  grounds,  and  of  paving 
sidewalks,  streets,  and  driveways  within  the  limits  of  or  im- 
mediately adjacent  thereto,  should  be  charged  to  account 
"  Building,  Fixtures,  and  Grounds." 


32     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

SNOW  AND  SAND  FENCES  AND  SNOWSHEDS. 

This  account  includes  all  expenses  of  repairing,  renewing,  and 
replacing  permanent  and  portable  snow  and  sand  fences  (except 
when  the  permanent  fence  takes  the  place  of  right-of-way  fence, 
in  which  case  the  expense  should  be  charged  to  the  account 
"Grade  Crossings,  Fences,  Cattle  Guards,  and  Signs"),  snow- 
sheds,  including  necessary  rock  filling,  and  cost  of  protecting 
from  fire;  pay  of  snowshed  watchmen  and  cost  of  supplies  used 
by  them,  cost  of  planting  and  caring  for  trees  to  protect  track 
from  snow. 

NOTE. —  The  cost  of  distributing  and  setting  up  portable 
snow  fence  panels,  and  gathering,  loading,  hauling,  unloading, 
and  piling  should  be  charged  to  account  "  Removal  of  Snow, 
Sand,  and  Ice." 

SIGNALS  AND  INTERLOCKING  PLANTS. 

This  account  includes: 

INTERLOCKING  PLANTS. —  Cost  of  material  used  (less  salvage) 
and  labor  expended  in  repairing  and  renewing  the  buildings  and 
all  appliances  of  interlocking  plants,  power  interlocking  plants, 
and  all  machinery  such  as  air  compressers,  levers,  boilers,  dyna- 
mos, engines,  and  machinery  and  fixtures  used  in  connection 
therewith. 

SIGNALS. —  Cost  of  material  used  (less  salvage)  and  labor 
expended  in  repairing  and  renewing  block,  automatic,  and  semi- 
automatic signals. 

OTHER  EXPENSES. —  Cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing  and  renewing  home  and  distant  sig- 
nals, signal  posts,  signal  bridges,  semaphores,  train-order  signals 
or  order  boards,  and  flag-station  signals,  gates  at  crossings  of 
other  railways,  and  all  other  road  or  track  signals  not  provided 
for  above,  used  in  the  government  of  the  movement  of  trains,  in- 
cluding signal  lamps  and  their  connections.  Pay  of  signal  engi- 
neers and  supervisors  of  signals  and  their  assistants,  their  office 
and  traveling  expenses;  also  pay  of  mechanics  and  laborers  and 
cost  of  special  tools  while  engaged  in  repairing  and  renewing 
interlocking  plants  and  signals. 

NOTE. —  This  account  does  not  include  the  cost  of  main- 
taining and  renewing  track  material  proper  required  in  con- 
nection with  interlockers,  such  as  switches,  special  track 
fastenings,  split  rails,  frogs,  etc.,  which  costs  should  be 
charged  to  account  "  Other  Track  Material." 


UNIFORM  SYSTEM  or  ACCOUNTS.  33 

TELEGRAPH  AND  TELEPHONE  LINES. 

This  account  includes: 

TELEGRAPH. —  Cost  of  material  used  (less  salvage)  and  labor 
expended  in  repairing  and  renewing  telegraph  lines  owned  by 
a  carrier,  or  for  which  it  is  responsible;  also  cost  of  conduits, 
poles,  cross-arms,  wire,  insulators,  cables,  cable  boxes,  instru- 
ments, battery  jars,  switchboards,  and  all  other  appurtenances 
forming  a  part  of  the  plant.  Pay  of  chief  line  repairmen,  line- 
men, and  other  employees,  and  cost  of  special  tools  used  by  them ; 
also  pay,  office  and  traveling  expenses  of  superintendent  and 
assistant  superintendent  of  telegraph,  their  clerks  and  attendants. 

TELEPHONE. —  All  expenses  similar  to  the  above,  incurred  in 
connection  with  telephone  lines,  and  telephone  boxes  on  tele- 
graph and  telephone  poles. 

Pay  of  work-train  enginemen,  trainmen,  and  enginehousemen, 
and  other  employees,  cost  of  fuel,  stores,  and  other  supplies  for 
work-train  locomotives  and  cars  and  of  oil  and  wicking  used  in 
lanterns  of  work-train  enginemen  and  trainmen,  while  such  em- 
ployees and  equipment  are  engaged  on  worK  pertaining  to  tele- 
graph and  telephone  lines. 

NOTE. — •  The  salaries  and  expenses  of  superintendents  and 
assistant  superintendents  of  telegraph  and  their  clerks  when 
engaged  in  both  maintaining  and  operating  telegraph  and 
telephone  lines  should  be  charged  50  per  cent,  to  account 
"  Telegraph  and1  Telephone  Lines  "  and  50  per  cent,  to  ac- 
count "  Telegraph  and  Telephone  —  Operation." 

ELECTRIC  POWER  TRANSMISSION. 

This  account  includes  cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing  and  renewing  all  appliances  for 
transmitting  power  from  power  houses  and  substations  to  the 
place  where  it  is  to  be  applied;  covers  span,  guard,  feed,  and  over- 
head trolley  wires,  poles,  cross-arms,  brackets,  insulators  and 
connections,  third  rail,  including  braces,  supports,  and  devices 
for  insulating,  covering,  or  protecting;  bonding  rails,  including 
connecting  plugs,  insulating  mats,  plugs,  or  other  devices ;  switch- 
boards, switches,  cut-outs,  transformers,  etc.  (except  at  power 
and  substations)  ;  pay  of  electricians,  mechanics,  and  other  em- 
ployees engaged  in  repairing  and  renewing  electric  power  trans- 
mission lines;  also  pay  of  work-train  motormen,  enginemen,  train- 
men, and  enginehousemen  and  other  employees,  and  cost  of  fuel, 
electric  current,  stores  and  other  supplies  for  work-train  locomo- 
tives and  cars,  and  of  oil  and  wicking  used  in  lanterns  of  work- 
train  enginemen  and  trainmen  while  such  employees  and  equip- 
ment are  engaged  on  work  pertaining  to  electric  power  trans- 
mission lines. 
2 


34     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 


BUILDINGS,  FIXTURES,  AND  GROUNDS. 

This   account  includes  all  expenses   incident  to  repairing  and 
renewing  buildings  owned  by  a  carrier  and  used  in  its  operations 
(not  otherwise  provided  for  herein)    and  maintaining  driveways- 
and  grounds  connected  therewith,,  as  follows: 

BUIIDINGS. —  Cost  of  material  used  (less  salvage)  and  labor 
expended  in  repairing  and  renewing  buildings  and  platforms;  also 
station  subways  and  station  overhead  footbridges  not  public  high- 
ways and  stairways  for  approaches  to  stations;  and  in  painting, 
glazing,  graining,  varnishing,  papering,  calcimining  and  decorat- 
ing buildings;  signs  on  buildings;  building  permits;  cost  of  land 
for  buildings  when  chargeable  to  expenses;  removing  old  struc- 
tures, and  removing  snow  from  roofs  of  buildings. 

The  following  is  a  list  of  the  more  important  structures 
classified  as  buildings: 

Air  -  compres-        General  offices, 
sing    houses,  Grain  cribs, 

Grain  elevators, 
Grain  warehouses, 
Greenhouses, 
Hand-car  houses, 
Hay  houses, 
Hose  houses, 
Houses    for    oil    and 

lanterns    used    by 

trainmen, 
Ice  houses, 
Laboratories, 
Lumber  sheds, 


Baggage  rooms. 
Bins  for  material, 
Boarding   houses, 
Breakwaters       for 

protection  of 

buildings, 
Buildings  and  rooms 

for   trainmen, 
Buildings   on    piers, 
Carpenter  shops, 
Car  sheds, 
Coal  chutes, 
Coal  chute,  engine-     ,  Mail  cranes, 


house, 

Coal  chute,  Inclines 
(Including  tracks 
thereon), 

Coal  hoists, 

Coaling   platforms, 

Dry   houses, 

Dwellings, 

Eating   houses, 

Elevators, 

Enginehouses, 

Express    buildings, 

Fire-engine    houses, 

Foundries, 

Fuel  houses  or  sta- 
tions, 

Gas  compressing 
houses, 

FIXTURES. —  Cost   of    fixtures     (less    salvage),    such   as    bunks, 
counters,    file    cases,    ice    chests,    railings,    shelving,    washbowls, 


Milk,  stands, 

Offices, 

Offices,  general, 

Oil  houses, 

Outhouses, 

Planing  mills, 

Platforms,  passen- 
ger, 

Platforms,  freight, 

Power  houses, 

Power  houses  for 
electric  traction 
lines, 

Pump  houses, 

Reading  rooms, 

Repair  shops, 

Rooms    for  Y.M.C.A., 


Roundhouses, 
Sand  houses, 
Scrap  bins, 
Section        houses, 

dwelling, 

Shops,   blacksmith, 
Shops,  car, 
Shops,  machine, 
Stables, 

Station  platforms, 
Station  signs, 
Station  subways, 
Station  stairways, 
Stations,  freight, 
Stations,  passenger, 
Stock  pens, 
Storehouses, 
Switch-tender  houses, 
Tanks,  gas, 
Tanks,  oil, 
Tanks,  water, 
Telegraph  offices, 
Test  rooms, 
Tool  houses, 
Track  scales, 
Transfer  houses, 
Waiting  rooms, 
Warehouses, 
Wash  rooms, 
Watchhouses, 
Water  stations. 


UXIFOBM  SYSTEM  OF  ACCOUNTS.  35 

water  coolers,   etc.,  when  immovable  and  built  in  as  a  part  of 
the  structure;  also  cost  of  repairing  and  renewing  such  fixtures. 

MACHINERY. —  Cost  of  material  used  (less  salvage)  and  labor 
expended  in  repairing  and  renewing  machinery  and  structures 
( except  tools  and  machinery  chargeable  to  accounts  "  Signals 
and  Interlocking  Plants,"  "  Shop  Machinery  and  Tools,"  and 
"Power  Plant  Equipment")  used  in  connection  with  buildings, 
such  as  air  compressors,  armatures  and  fields,  ash  bucket 
hoists,  belting,  boilers,  chutes,  cisterns,  coal  buckets,  coal  bug- 
gies, coal  pockets,  cranes,  derricks,  dump  cars  for  fuel  plants, 
dynamos  and  parts,  fire  engines,  fire  extinguishers,  fire  hosi*, 
gas  pumps,  hoists,  hose  carts,  hose  reels,  hydrants,  hydraulic 
rams,  pipe  lines,  pumps,  sand  driers,  scales  for  weighing  fuel, 
screens,  shafting,  standpipes,  stationary  engines,  steam  pipes, 
switchboards  and  parts  (except  telegraph  and  telephone),  tip 
pies,  track  tanks,  trestles,  water  troughs,  windmills,  and  wood 
racks. 

OTHER  EXPENSES. —  Cost  of  material  used  (less  salvage)  in 
repairing  and  renewing  transfer  tables  and  turntables,  includ- 
ing tracks  thereon,  cinder  pits,  drop  pits,  tracks  in  engine- 
houses,  shops,  and  storehouses  and  on  inclines  of  fuel  stations, 
framework  for  shafting,  foundations  for  machinery,  and  sta- 
tionary scales  of  all  kinds,  including  foundations,  platforms, 
supports  for  dead  rails,  beams,  weights,  and  all  fixtures  and 
appurtenances;  also  the  cost  of  draining  scale  pits  and  testing 
and  inspecting  scales;  expense  of  protecting  pipes,  and  of  drill- 
ing, testing,  and  prospecting  for  water  supply,  and  payments 
for  permanent  water  rights. 

Cost  of  material  used  (less  salvage)  and  labor  expended  in 
repairing  and  renewing  stationary  fixtures  used  in  connection 
with  heating  and  lighting  buildings;  such  as  arc  lamps,  chan- 
deliers, electric-light  fixtures,  electric- light  wiring,  electroliers, 
furnaces,  gas  burners,  box  lamps  at  stations,  lamps  when  per- 
manently attached  to  buildings,  pipes,  radiators,  and  registers. 

Cost  of  repairing  and  renewing  stationary  fixtures  used  for 
supplying  buildings  with  water,  or  for  draining;  water  pipes 
water  closets,  and  washstands;  freight  and  passenger  elevators; 
piping,  hydrants,  and  other  permanent  fixtures  for  cleaning, 
heating,  and  lighting  cars;  ore  and  coal  conveyors;  cleaning 
sewers,  framing  cross-ties  for  water  troughs,  protection  against 
fire,  such  as  water  mains  and  fire  plugs;  also  protecting  bull-l- 
ings and  grounds  against  floods  and  washouts  by  means  of  walls 
and  embankments. 


36     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

GROUNDS. —  Cost  of  material  used  (less  salvage)  and  labor 
expended  in  repairing  and  renewing  fences,  hedges,  walls,  side- 
walks, and  streets  within  the  limits  of  shop  grounds,  or  imme- 
diately adjacent  to  buildings,  not  provided  for  elsewhere;  fences 
between  tracks  at  stations;  and  driveways  and  alleys  used  for 
receipt  or  delivery  of  passengers  or  freight  at  stations  or  in 
yards;  dams,  ponds,  reservoirs,  and  wells.  Payments  of  assess- 
ments for  street  repairs,  sewers,  or  other  public  improvements 
affecting  building  sites  and  shop  grounds.  Cost  of  laying  out, 
cleaning  (except  ordinary  cleaning  performed  by  station  cleaners), 
grading,  draining,  mowing,  and  beautifying  shop  and  station 
grounds,  and  landscape  gardening  (including  cost  of  plants  at 
such  grounds)  ;  also  cost  of  trees  and  shrubs,  and  of  maintaining 
and  operating  nurseries.  Pay  of  subdivision  foremen,  work-train 
enginemen,  trainmen,  and  enginehousemen,  and  of  employees  en- 
gaged in  operating  steam  shovels,  scrapers,  pile  drivers,  and 
ditchers;  cost  of  fuel,  stores,  and  other  supplies  for  work- train 
locomotives  and  cars,  and  oil  and  wicking  used  in  lanterns  of 
work-train  enginemen  and  trainmen,  while  such  employees  and 
equipment  are  engaged  on  work  pertaining  to  buildings  and 
grounds. 

NOTE  A. —  This  account  may  include  each  month  a  propor- 
tion of  the  total  amount  authorized  or  approximated  for  re- 
newals during  the  fiscal  year  regardless  of  the  month  in 
which  actual  renewal  is  made. 

NOTE  B. —  Insurance  recovered  on  buildings,  fixtures,  and 
grounds  should  be  credited  to  this  account. 

NOTE  C. —  This  account  should  not  include  costs  of  repair- 
ing and  renewing  buildings,  fixtures,  and  grounds,  the  opera- 
tions of  which  are  Included  in  "Outside  Operations." 

DOCKS  AND  WHARVES. 

This  account  includes  cost  of  material  used  (less  salvage) 
and  labor  expended  in  repairing  and  renewing  docks,  wharves, 
piers,  and  other  landings,  ferry  slips,  transfer  bridges,  pon- 
toons, slips,  bulkheads,  jetties,  and  inclines  thereto,  including 
filling,  strengthening,  bracing,  and  painting;  expenses  of  op- 
erating pile  drivers,  tugs,  barges,  and  floats,  while  engaged  on 
such  work. 

Cost  of  dredging  about  docks,  piers,  bulkheads,  and  ferry 
slips,  or  for  approaches  to  such  properties,  and  removing  mate- 
rial dredged  out;  expenses  of  operating  dredges,  mud  scows, 
barges,  and  floats,  and  pay  of  crews,  divers,  and  pilots  while 
engaged  on  such  work;  cost  of  crib  work,  racks,  or  caissons  con- 
structed for  preserving  the  depth  of  water  secured  by  dredging; 


UNIFORM  SYSTEM  OF  ACCOUNTS.  37" 

cutting  ice  around  docks  and  wharves  to  prevent  damage;  guard 
and  other  piling  and  protection  from  damage  by  drift  or  ice; 
also  pay  of  supervisors  of  docks  and  wharves. 

Pay  of  work-train  enginemen,  trainmen,  and  enginehousemen, 
and  of  employees  engaged  in  operating  pile  drivers,  dredges,  and 
tugboats;  cost  of  fuel,  stores,  and  other  supplies  for  work-train 
locomotives  and  cars,  and  of  oil  and  wicking  used  in  lanterns 
of  work-train  enginemen  and  trainmen,  while  such  employees 
and  equipment  are  engaged  on  work  pertaining  to  docks  and 
wharves. 

NOTE  A. —  Cost  of  maintenance  of  tracks  and  buildings  on 
docks  and  wharves  should  be  charged  to  other  appropriate 
accounts  herein,  provided. 

NOTE  B. —  This  account  should  not  include  costs  of  repair- 
Ing  and  renewing  docks  and  wharves  the  operations  of  which 
are  included  in  "  Outside  Operations." 

ROADWAY  TOOLS  AND  SUPPLIES. 

This  account  includes  cost  of  roadway  tools  when  chargeable 
to  expenses  (except  tools  otherwise  provided  for)  and  cost  of 
all  material  used  (less  salvage),  and  labor  expended  in  repairing 
and  renewing  all  tools,  implements,  flags,  and  lanterns  used  in 
repairing  roadway,  tracks,  interlocking  plants  and  signals,  elec- 
tric traction  lines,  fences,  road  crossings,  signs,  telegraph  lines, 
bridges,  culverts,  buildings,  and  other  structures. 

Cost  of  oil,  waste,  or  like  material  used  on  hand  cars  and 
hand  trucks,  oil  and  wicking  used  in  lanterns  of  track  walkers, 
track  watchmen,  or  patrolmen;  ice  and  oatmeal  for  drinking 
water  of  track  repair  men;  and  heating  and  lighting  subdivision 
tool  houses. 

The  following  is  a  list  of  the  more  important  roadway  tools 
chargeable  to  this  account: 

Adzes,  Cables,  Drawing  knives, 

Anvils,  Cable    stretchers,  Drill   bits, 

Augers,  Cans,    oil,  Drills, 

Axes,  Cans,   water,  Engines,  hoisting, 

Ballast    forks,  Cant   hooks,  Flags,    signal, 

Bars,   claw,  Cars,    hand,  Furnaces,    portable, 

Bars,   crow,  Cars,   lever,  Grindstones, 

Bars,   lining,  Cars,  motor  inspec-  Hammers,    napping, 

Bars,    pinch,  tion,  Hammers,    paving, 

Bars,   raising,  Cars,    push,  Hammers,   spiking, 

Bars,   tamping,  Chains,  Handles,   adz, 

Braces  and  bits,  Chisels,    track,  Handles,   ax, 

Brooms,  Curbing  hooks,  Handles,  hatchet, 

Brush    hooks.  Dippers,  Handles,  maul, 


38     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 


Handles  pick, 

Post-hole  diggers, 

Hatchets, 

Post-hole  tampers, 

Hoes, 

Punches, 

Hydraulic  outfits, 

Rail  benders, 

Jack  levers, 

Rail   tongs, 

Jacks,    hydraulic, 

Rail  unloaders, 

Jacks,  ratchet, 

Rakes, 

Jacks,   screw, 

Ratchet  drills, 

Kegs,  water, 

Rock  crushers, 

Lanterns      and      fix- 

Rope, 

tures, 

Saws,  crosscut, 

Lawn  mowers, 

Saws,  hand, 

Levels, 

Scrap    boxes, 

Lines  for  ditching, 

Scythes, 

Lines,  tape, 

Shovels, 

Nippers, 

Shovels,  coal, 

Oilstones, 

Shovels,  railroad, 

Padlocks, 

Sickles, 

Pails,  water, 

Signal  lanterns, 

Paint  brushes, 

Sledges, 

Picks,  clay, 

Spades, 

Picks,  tamping, 

Spike  mauls, 

Pike  poles, 

Spike  pullers, 

Pile   drivers,    not   on 

Spot  boards, 

care, 

Squares, 

Plows, 

Straightening        m  a- 

chines, 
Stone  drills, 
Switch    ropes    (when 

used    in    repairing 

roadway), 
Tapelines, 
Thermometers      for 

laying  rail, 
Timber  trucks, 
Tongs, 
Tool  boxes, 
Torches, 
Track  gages, 
Track  jacks, 
Track  levels, 
Velocipedes, 
Vises, 

Weed  spuds, 
Wheelbarrows, 
Whetstones, 
Wood  chisels, 
Wood  mallets, 
Wrenches,  monkey, 
Wrenches,   track. 


WORK  EQUIPMENT  —  REPAIRS. 

This  account  includes  cost  of  material  used  (less  salvage) 
and  labor  expended  in  repairing,  painting,  and  lettering  work 
or  service  equipment  of  all  classes  (see  "Note  A"  under  this 
account),  furniture  for  cabin  or  caboose  cars,  and  fixtures  for 
all  work  or  service  cars,  including  cost  of  renewing  same;  such 
as  bunks,  coal  boxes,  coal  hods,  curtains,  cushions,  lamp  fixtures, 
links  and  pins,  screens,  stoves,  and  fixtures;  also  cost  of  repairing 
commercial  cars  and  locomotives  when  assigned  to  and  in  main- 
tenance-of- way. service;  changes  made  in  such  cars  to  fit  them 
for  work  service,  and  refitting  them  for  commercial  service; 
.cost  of  repairing  floating  equipment  used  in  maintenance  or 
construction  of  a  carrier's  property,  such  as  floating  pile  drivers, 
dredges,  scows,  etc.;  cost  of  supervision,  cutting  up  condemned 
work  cars,  and  repairing  cars  of  foreign  lines  damaged  on  the  line 
while  in  a  carrier's  work  service;  material  used  by  car  inspectors 
and  car  repair  men  while  engaged  in  inspecting  and  making  light 
repairs;  small  hand  tools  used  exclusively  in  inspecting  and  re- 
pairing work  equipment;  expenses  of  fitting  cars  with  devices 
for  special  maintenance-of-way  work;  traveling  expenses  of  em- 
ployees whose  pay  is  chargeable  to  this  account;  payments  of 
royalties  or  for  patent  rights  on  brakes,  brake  fixtures,  and  other 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


39 


appliances  used  on  work  or  service  equipment;  and  payment  for 
cars  of  foreign  lines  destroyed  on  the  line  while  in  a  carrier's 
work  service;  also  proportion  of  shop  expenses  as  provided  in 
Note  following  account  "  Other  Expenses  "  under  head  of  "  Main- 
tenance of  Equipment." 

The  value  of  old  material  released  during  repairs,  insurance 
recovered,  and  repayments  from  other  roads  should  be  credited 
to  this  account. 

NOTE   A. —  The   following    equipment   is   classified    as    work 
equipment: 


Ballast,  Outfit, 
Ballast,        unloaded        Painters, 

cars,  Pile  drivers, 

Boarding,  Rail  saw, 

Bridge,  Scale  test, 

Camp,  Snow  dozer, 

Cinder,  Snow  drag, 

Derrick,  Snowplows    (not    at- 

Ditching,  tached   to    locomo- 

Dump,  tives  but  moved  by 

Grading,  them), 
Gravel, 


Sprinkling, 
Steam   shovels, 
Steam    wrecking  der- 
ricks, 
Supply, 
Sweeper, 
Tool, 

Tool  and  block, 
Water, 
Weed  burner, 
Wrecking. 


NOTE  B. —  The  word  "  repairs  "  as  here  used  includes  all 
repairs  to  or  renewals  of  parts  of  work  equipment  commonly 
known  as  running  repairs;  also  repairs  or  renewals  of  the 
more  important  or  vital  parts  of  work  equipment,  the  neces- 
sity for  which  is  caused  by  breakage  or  failure  while  in  ser- 
vice; also  the  repairs  to  work  equipment  damaged  through 
accident  or  otherwise  necessary  to  restore  it  to  service;  and 
also  renewals  of  important  or  vital  parts  made  necessary  by 
reason  of  age  or  wear  and  tear  from  use. 

NOTE  C. —  The  cost  of  repairing  work  equipment  of  foreign 
lines  waybilled  as  freight,  damaged  in  transit  should  be 
charged  to  account  "Loss  and  Damage — Freight,"  and  dam- 
age to  work  equipment  of  foreign  lines  having  trackage  rights 
over  a  carrier's  lines  damaged  in  collision  or  wrecks  for 
which  a  carrier  is  liable  should  be  charged  to  account  "  Dam- 
age to  Property." 

WORK   EQUIPMENT  —  RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  work  equipment 
condemned,  destroyed,  or  'Sold,  less  : 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement; 

(I)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  work  equipment  retired. 


40     PUBLIC  SERVICE  COMMISSION' — SECOND  DISTRICT. 

NOTE. —  The  term  "  record  value "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

WORK   EQUIPMENT  — DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one-twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if 
not  known),  record  value,  or  purchase  price  of  work  equipment, 
to  provide  a  fund  for  replacement  when  retired. 

INJURIES  TO  PERSONS. 

This  account  includes  all  expenses  incident  to  injuries  to  per- 
sons when  caused  directly  in  connection  with  maintenance  of 
way  and  structures;  proportion  of  salaries  and  expenses  of  phy- 
sicians and  surgeons,  expenses  of  undertakers,  nursing  and  hos- 
pital attendance,  medical  and  surgical  supplies,  artificial  limbs, 
funeral  expenses,  railway  and  carriage  fares  for  conveying  in- 
jured persons  and  attendants;  also  proportion  of  pay  and  expenses 
of  claim  adjusters  and  their  clerks,  and  pay  and  expenses  of 
employees  and  others  called  in  consultation  in  relation  to  the 
adjustment  of  claims  coming  under  this  head. 

Norm  A. —  Witness  fees  and  other  expenses  in  connection 
with  the  conduct  of  suits  should  be  charged  to  account  "  Law 
Expenses,"  but  the  amount  of  final  judgments,  including 
plaintiffs'  court  costs,  should  be  charged  to  this  account. 

NOTE  B. — •  When  contributions  are  made  to  hospitals,  the 
total  thereof  should  be  distributed  to  the  several  "  Injuries 
to  Persons  "  accounts  as  follows:  25  per  cent  to  "  Main 
tenance  of  Way  and  Structures,"  25  per  cent  to  "  Main- 
tenance of  Equipment,"  and  50  per  cent  to  "Transportation 
Expenses." 

NOTE  C. —  The  pay  and  expenses  of  claim  adjusters,  clerks, 
chief  surgeons,  and  others  whose  pay  can  not  be  actually 
allocated  to  any  case  should  be  divided  equally  between 
personal  Injury  and  other  claims  over  which  they  have 
jurisdiction. 

STATIONERY  AND  PRINTING. 

This  account  includes  the  cost  of  stationery,  stationery  sup- 
plies, printing,  books,  and  blank  forms  used  in  connection  with 
"Maintenance  of  Way  and  Structures."  (Dictionaries,  periodi- 
cals, technical  books,  etc.,  should  be  charged  to  account  ft  Super ^ 
intendence." ) 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


The  following  is  a  list  of  the  more  important  items  chargeable 
to  this  account: 


Adding  machines, 
Addressographs  and 

supplies, 
Arm    rests, 
Binders, 
Blank    books, 
Blank  cards, 
Blank    forms, 
Blank    paper, 
Blank  tablets, 
Blotters, 
Blotting    paper, 
Blue    print    paper, 
Books       for       field 

notes, 

Bristol  board, 
Calculating        m  a- 

chines, 
Calendars, 
Caligraphs, 
Carbon  paper, 
Cardboard, 
Cards, 
Circulars, 
Computing    tables, 
Copy      (impression) 

books, 

Copying  brushes, 
Copying  presses, 
Crayons, 

Cross-section  books, 
Cross-section  paper, 
Cyclostyles, 
Dating   stamps  and 

ribbons, 

Drawing  paper, 
Duplicators, 
Electric  pens, 
Envelopes, 
Erasers,  rubber  and 

steel, 


Eyelets, 

Eyelet  punches, 

Forms, 

Glass  pens, 

Hektographs, 

Indexes, 

Ink   for   writing  and 

drawing, 
Inkstands, 
Invoice  books, 
Legal-cap  paper, 
Letter  paper, 
Manifold  paper, 
Manifold  pens, 
Mimeographs, 
Mucilage, 
Mucilage  brushes, 
Neostyles, 
Note  paper, 
Notices, 

Numbering  stamps, 
Oil  paper, 
Orders, 
Paper, 

Paper  baskets, 
Paper  clips, 
Paper  cutters, 
Paper  fasteners, 
Paper  files, 
Paper  weights, 
Papyrographs, 
Parchment   paper, 
Pencils    for    writing 

and  drawing, 
Pencil  sharpeners, 
Pens  for  writing  and 

drawing, 
Penholders, 
Penracks, 
Pins, 


Postage, 

Printed  cards, 

Printed  tablets, 

Profile  books  and 
paper, 

Punches  (not  conduc- 
tors' or  baggage- 
men's), 

Rubber  bands, 

Rubber  stamps, 

Rulers, 

Ruling  pens, 

Scrapbooks, 

Sealing  wax, 

Seals, 

Shears, 

Shipping  tags, 

Shorthand  notebooks, 

Sponges, 

Sponge  cups, 

Stamps,  impression, 

Stylographs, 

Tablets, 

Tape, 

Telegraph  blanks, 

Tissue  (impression) 
paper, 

Tracing  cloth, 

Tracing  paper, 

Twine, 

Typewriters  and  rib- 
bons, 

Wastebaskets, 

Water  colors, 

Water  holders, 

Wage  tables, 

Wrapping  paper, 

Wringers  for  copy- 
ing presses. 


INSURANCE. 

This  account  includes  all  premiums  made  or  paid  by  a  car- 
rier to  its  insurance  fund  and  premiums  (except  reinsurance 
premiums)  paid  by  it  to  insurance  companies  for  insuring 
buildings,  and  other  structures,  work  equipment  of  all  classes, 
other  property,  and  persons  against  loss,  damage,  or  injury  by 
fire,  accident,  or  other  causes  when  such  loss,  damage,  or  in- 
jury would  otherwise  be  chargeable  to  "  Maintenance  of  Way  and 
Structures." 


42     PUBLIC  SERVICE  COMMISSION — SECOND. 

NOTE  A. — The  premiums  paid  by  a  carrier  to  its  insurance 
fund  should  be  credited  on  its  books  to  an  "  Insurance 
Fund  "  account,  to  which  the  amount  of  all  claims  for  dam- 
ages to  the  property  covered  by  its  insurance  should  be 
charged.  To  such  account  should  be  charged  all  reinsurance 
premiums  paid  insurance  companies,  and  to  it  should  be 
credited  all  amounts  recovered  from  insurance  companies  for 
damage  to  property  reinsured  by  them. 

NOTE  B. —  Appropriations  made  by  a  carrier  to  its  in- 
surance fund  through  Income  Account  should  he  credited 
directly  to  its  "  Insurance  Fund "  account. 

OTHER  EXPENSES. 

This  account  includes  all  expenses  in  connection  with  mainte- 
nance of  way  and  structures  not  properly  chargeable  to  other 
"  Maintenance  of  Way  and  Structures  "  accounts. 

MAINTAINING      JOINT      TRACKS,      YARDS,      AND      OTHER 
FACILITIES  —  DR. 

This  account  includes  a  carrier's  proportion  of  costs  incurred 
to  maintain  joint  tracks,  yards,  terminals,  and  other  facilities 
maintained  by  other  companies. 

NOTE. —  The  purpose  of  this  account  is  to  show  the 
amounts  accruing  against  a  carrier  for  its  proportion  of  the 
expense  of  maintaining  joint  tracks,  yards,  and  other '  way 
and  structure  facilities  maintained  by  Bother  companies,  .but 
In  the  joint  use  of  which  a  carrier  participates.  The  bill 
rendered  by  any  creditor  against  a  debtor  for  the  latter' s 
proportion  of  expense  of  operation  of  joint  facilities 
should  show  the  distribution  of  the  total  charge  among  the 
general  accounts  as  made  by  the  creditor,  and  such  distri- 
bution should  be  adhered  to  by  the  debtor. 

MAINTAINING      JOINT      TRACKS,      YARDS,      AND      OTHER 
FACILITIES  —  CR. 

This  account  includes  the  proportion  of  costs  to  maintain 
joint  tracks,  yards,  terminals,  and  other  facilities  maintained 
by  a  carrier  chargeable  to  other  companies. 

NOTE. — The  purpose  of  this  account  is  to  show  the 
amounts  accruing  in  favor  of  a  carrier  against  other  com- 
panies for  their  proportion  of  the  expense  of  maintaining 
joint  tracks,  yards,  and  other  way  and  structure  facilities 
maintained  by  a  carrier,  but  in  the  joint  use  of  which  other 
companies  participate.  The  bill  rendered  by  any  creditor 
against  a  debtor  for  the  latter' s  proportion  of  expense  of  oper- 
ation of  joint  facilities  should  show  the  distribution  of  the 
total  charge  among  the  general  accounts  as  made  by  the 
creditor,  and  such  distribution  should  be  adhered  to  by  the 
debtor. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  43 

II.  MAINTENANCE  OF  EQUIPMENT. 

SUPERINTENDENCE. 

This  account  includes: 

PAY  OF  OETICERS. —  Pay  of  vice-president  or  assistant  when 
directly  in  charge  of  equipment,  general  superintendent  of  motive 
power,  assistant  to  general  superintendent  of  motive  power,  me- 
chanical superintendent,  superintendent  of  motive  power,  mechani- 
cal engineer,  assistant  mechanical  engineer,  chief  chemist,  engineer 
of  tests,  assistant  engineer,  supervisor  of  car  department,  elec< 
trical  engineer,  assistant  electrical  engineer,  chemist,  assistant 
chemist,  master  car  builder,  master  mechanic,  general  foremen, 
chief  car  inspector,  traveling  boiler  inspector,  general  car  in- 
spector, and  other  officials  engaged  in  the  maintenance-of-equip- 
ment  department. 

PAY  OF  CLERKS  AND  ATTENDANTS. —  Pay  of  chief  motive  power 
clerk,  chief  and  other  clerks,  motive  power  clerks  and  their 
assistants,  shop  clerks,  draftsmen,  and  attendants  in  offices  and 
on  special  cars  of  officers  whose  pay  is  charged  to  this  account. 

OFFICE  AND  OTHER  EXPENSES. —  Rent  and  cost  of  repairing 
rented  offices,  rent  and  cost  of  telephone  service,  telegraph  mes- 
sages, heat,  light,  ice,  water,  furniture,  and  supplies  for  offices 
of  officers  whose  pay  is  charged  to  this  account;  incidental  office 
and  traveling  expenses  of  such  officers  and  their  clerks;  cost  of 
provisions  for  and  expenses  of  special  cars  when  used  by  them; 
and  cost  of  running  special  trains  for  officials  mentioned;  pre- 
miums on  fidelity  bonds,  and  dues  of  such  officers  and  their  as- 
sistants for  membership  in  master  mechanics'  and  master  car 
builders'  associations. 

Cost  of  drafting  and  engineering  instruments  and  expenses  - 
of  repairing  them;  also  cost  of  supplies  (except  stationery  and 
printing)  used  by  officers  and  employees  whose  pay  is  charged 
to  this  account,  such  as  atlases,  barometers,  books  —  scientific  and 
reference,  boxes  for  blue  prints,  boxes  for  drawing  instruments, 
cameras  and  supplies  therefor,  compasses,  surveys,  directories, 
drawing  boards,  drawing  instruments,  field  glasses,  magnifiers,  oil) 
stones,  pantographs,  parallel  rulers,  periodicals,  plane  tables, 
planimeters,  reading  glasses,  scales,  slide  rules,  straightedges, 
tacks  for  drawing  boards,  tapelines,  tee  squares,  telescopes,, 
thermometers,  tin  boxes  for  tracings  and  prints,  triangles,  tri- 
pods, and  verniers. 

NOTE  A. — When  employees  enumerated  above  are  engaged 
on  construction  or  other  work  not  chargeable  to  "Main- 
tenance of  Equipment,"  their  pay  and  expenses  should  be 
charged  to  the  specific  work  on  which  engaged. 


44     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE  B. — When  officers  and  others  above  enumerated 
have  supervision  over  other  departments  also,  their  salaries 
and  expenses  should  be  apportioned  equally  between  the 
departments  over  which  they  have  jurisdiction. 

STEAM    LOCOMOTIVES  —  REPAIRS. 

This  account  includes  cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing  steam  locomotives  and  tenders,  and 
fixtures  thereof  (except  as  otherwise  provided  for)  ;  such  as  air 
signal  equipment,  including  hose,  arm  rests,  awnings,  brake  fix- 
tures, cab  and  steam-gage  lamps,  cab  cushions,  clocks,  coal  boards, 
fire  extinguishers  permanently  attached  to  locomotives,  gongs, 
head  lamps,  pneumatic  sanding  equipment,  seat  boxes,  speed  re- 
corders, steam  and  other  power  brakes,  steam-heat  appliances, 
-including  hose  and  all  other  appliances  of  like  nature,  storm 
doors,  tool  boxes;  also  cost  of  supervision;  pay  of  locomotive  in- 
spectors engaged  in  inspecting  all  parts  of  locomotives  and  ten- 
ders (except  pay  of  smokestack  and  ash-pan  inspectors,  which 
should  be  charged  to  account  "  Enginehouse  Expenses  —  Yard  " 
or  "Enginehouse  Expenses  —  Road"),  pay  of  employees  engaged 
in  sponging  tender,  driving  and  truck  boxes  of  locomotives  under- 
going repairs  in  shops  (but  pay  of  employees  similarly  engaged 
on  locomotives  not  undergoing  repairs  in  shops  should  be  charged 
to  account  "  Enginehouse  Expenses  —  Yard  "  or  "  Enginehouse 
Expenses — 'Road"),  and  cost  of  cutting  up  condemned  locomo- 
tives and  tenders;  small  hand  tools  used  exclusively  in  loco- 
motive repairs;  special  service,  such  as  bringing  locomotives  to 
shops  or  watching  them  while  on  the  way  to  shops  for  repairs, 
and  trying  locomotives  after  having  been  repaired;  traveling  ex- 
penses of  employees  whose  pay  is  chargeable  to  this  account; 
and  payments  of  royalties,  or  for  patent  rights  on  brakes,  brake 
fixtures,  and  other  appliances  used  on  locomotives;  also  propor- 
tion of  shop  expenses  as  provided  in  Note  following  account 
"Other  Expenses." 

The  value  of  old  material  released  during  repairs  and  insur- 
ance recovered  should  be  credited  to  this  account. 

NOTE  A. — The  word  "  repairs  "  as  here  used  Includes  all 
repairs  on  or  renewals  of  parts  of  locomotives  and  tenders 
commonly  .known  as  steam-locomotive  fixtures  or  attachments, 
and  classified  as  running  or  roundhouse  repairs ;  also  repairs 
to  or  renewals  of  the  more  important  or  vital  parts  of  loco- 
motives and  tenders,  the  necessity  for  which  is  caused  by 
breakage,  failure,  or  accident  while  in  service;  also  the 
repairs  to  a  steam  locomotive  or  tender  damaged  through 
accident  or  otherwise,  necessary  to  restore  it  to  service; 
and  also  renewals  of  important  or  vital  parts  made  neces- 
sary by  reason  of  age  or  wear  and  tear  from  use. 


UNIFOBM  SYSTEM  OF  ACCOUNTS.  45 


NOTE  B. — The  cost  of  repairing  steam  locomotives  and 
tenders  of  foreign  lines  way  billed  as  freight,  damaged  in 
transit,  should  be  charged  to  account  "  Loss  and  Damage — 
Freight,"  and  the  cost  of  repairing  steam  locomotives  of 
foreign  lines  having  trackage  rights  over  a  carrier's  line 
damaged  in  collision  or  wreck  for  which  a  carrier  is  liable 
should  be  charged  to  account  "  Damage  to  Property." 

STEAM   LOCOMOTIVES  — RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  steam  locomotives 
condemned,  destroyed,  or  sold,  less : 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement ; 

(&)  Scrap  value  of  salvage  or  the  amount  received  from  sale  of 
steam  locomotives  retired. 

NOTE  A. —  Electric  locomotives  permanently  retired  from 
service,  but  held,  pending  disposition,  should  be  written  out 
of  service  through  this  account,  and  carried  in  an  appro- 
priate material  account  at  a  nominal  valuation,  or  at  actual 
scrap  value,  if  determinable. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

STEAM  LOCOMOTIVES  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one-twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  steam  locomotives,  to 
provide  a  fund  for  replacement  when  retired. 

ELECTRIC  LOCOMOTIVES  —  REPAIRS. 

This  account  includes  all  costs  analogous  to  those  set  forth 
under  the  account  "  Steam  Locomotives  —  Repairs." 

NOTE  A. — The  word  "repairs"  as  here  used  includes  all 
repairs  to  or  renewals  of  parts  of  electric  locomotives  com- 
monly known  as  fixtures  br  attachments,  and  classified  as 
running  or  roundhouse  repairs;  also  repairs  to  or  renewals 
of  the  more  important  or  vital  parts  of  electric  locomotives, 
the  necessity  for  which  is  caused  by  breakage,  failure,  or 
accident  while  in  service;  also  repairs  to  an  electric  loco- 
motive, damaged  through  accident  or  otherwise,  necessary 
to  restore  it  to  service;  and  also  renewals  of  important  or 
vital  parts  made  necessary  by  reason  of  wear  and  tear 
from  use. 


46     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE  B. — The  cost  of  repairing  electric  locomotives  of 
foreign  lines  waybilled  as  freight,  damaged  in  transit,  should 
be  charged  to  account  "  Loss  and  Damage — -Freight,"  and 
the  cost  of  repairing  electric  locomotives  of  foreign  lines 
having  trackage  rights  over  a  carrier's  line  damaged  in 
collision  or  wreck  for  which  a  carrier  is  liable  should  be 
charged  to  account  "  Damage  to  Property." 

ELECTRIC   LOCOMOTIVES  —  RENEWALS. 

This  account  includes  the  original  coat  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  electric  locomotives 
condemned,  destroyed,  or  sold,  less: 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement; 

(6)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  electric  locomotives  retired. 

NOTE  A. —  Electric  locomotives  permanentlj  retired  from 
service,  but  held,  pending  disposition,  should  be  written  out 
of  service  through  this  account,  and  carried  in  an  appropriate 
material  account  at  a  nominal  valuation,  or  at  actual  scrap 
value,  if  determinable. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

ELECTRIC    LOCOMOTIVES  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one-twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  electric  locomotives 
to  provide  a  fund  for  replacement  when  retired. 

PASSENGER-TRAIN    CARS  —  REPAIRS. 

This  account  includes  cost  of  material  used  (less  salvage)  and 
labor  expended  in  repairing,  painting,  varnishing,  finishing,  and 
lettering  railway  passenger-train  cars  of  all  classes  (see  "Note  A" 
under  this  account) ,  and  cost  of  repairing  and  renewing  furniture 
and  fixtures  thereof,  such  as  brake  gear,  carpets,  cases,  chairs, 
coal  boxes,  coat  hooks,  curtains,  cushions,  electric  bells,  ice  boxes, 
ice  tanks,  lamp  canopies,  lamps,  except  signal  or  train),  linoleum, 
mail  catchers,  mats,  matting,  pigeon-holes,  racks,  ranges,  rugs, 
signal  and  bell  cord  hangers,  speed  recorders,  stoves,  tiles,  water 
tanks;  cost  of  material  used  and  labor  expended  in  cleaning  or 
scrubbing  preparatory  to  painting;  scraping  and  burning  off  old 
paint;  reupholstering  seats  and  chairs;  rewiring,  repairing,  and 


UNIFORM  SYSTEM  OF  ACCOUNTS.  4? 

renewing  curtains  and  fixtures;  cost  of  electric-lighting  fixtures 
permanently  attached  to  cars;  gas  tanks,  gas  gages,  and  gas,  oil, 
and  carburetor  lamps;  piping  and  other  permanent  fixtures  used 
in  gas  lighting;  all  appliances  used  in  carburetor  lighting  per- 
manently attached  to  and  forming  part  of  a  car;  steam  pipes, 
radiators,  and  other  permanent  appliances  for  heating  cars,  in- 
cluding steam-heat  hose;  also  cost  of  supervision;  pay  of  car 
inspectors  while  engaged  in  inspecting  passenger-train  cars,  and 
cost  of  cutting  up  such  cars  when  condemned;  also  repairs  made 
to  passenger-train  cars  of  foreign  lines  in  service  of  a  carrier  for 
which  it  is  responsible.  Cost  of  testing  air  brakes;  material 
used  by  car  inspectors  and  car  repair  men  while  engaged  in 
inspecting  and  making  light  repairs  to  cars  at  stations,  yards, 
and  elsewhere.  Cost  of  small  hand  tools  used  exclusively  in  in- 
specting and  repairing  passenger-train  cars;  traveling  expenses 
of  employees  whose  pay  is  chargeable  to  this  account,  and  pay- 
ments of  royalties,  or  for  patent  rights  on  brakes,  brake  fixtures, 
and  other  appliances  used  on  passenger-train  cars;  payments  to 
foreign  lines  for  passenger-train  cars  belonging  to  such  lines  de- 
stroyed on  the  line  of  a  carrier  while  in  its  service;  also  pro- 
portion of  shop  expenses  as  provided  in  Note  following  account 
"  Other  Expenses." 

The  value  of  old  material  released  during  repairs,  insurance 
recovered,  and  repayments  from  other  roads,  should  be  credited 
to  this  account. 

The  cost  of  repairing  special  features  of  passenger-train  cars, 
the  operations  of  which  are  treated  as  "  Outside  Operations," 
should  not  be  charged  to  this  account. 

NOTE  A. — The  following  cars  are  classified  as  passenger- 
train  cars  : 

Air-brake  Instruction,  Dining,  Passenger, 
Baggage,  Emigrant,  Passenger — baggage 
Baggage  — •  express,  Express,  —  mail, 
Baggage  —  mail,  Library,  Pay, 
Buffet,  Mall,  Postal, 
Business,  Milk,  Refrigerator    —    ex- 
Cafe',  Observation,  press, 
Chair,  Officers',  Smoking, 
Colonist,  Parlor,  Street, 
Combination    passen-  Parlor  —  baggage,  Tourist. 

ger  and  baggage,  • 

NOTE  B. — The  word  "  repairs  "  as  here  used  Includes  all 
repairs  to  or  renewals  of  parts  of  passenger-train  cars,  com- 
monly known  as  fixtures  or  attachments  and  classified  as 
running  repairs;  also  repairs  to  or  renewals  of  the  more 


48     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

Important  or  vital  parts  of  passenger-train  cars,  the  neces- 
sity for  which  is  caused  by  breakage  or  failure  while  in 
service;  also  the  repairs  to  passenger-train  cars,  damaged 
through  accident  or  otherwise,  necessary  to  restore  them 
to  service;  and  also  renewals  of  important  or  vital  parts 
made  necessary  by  reason  of  age  or  wear  and  tear  from  use. 

NOTE  C. — The  cost  of  repairing  passenger-train  cars  of 
foreign  lines  waybilled  as  freight,  damaged  in  transit,  should 
be  charged  to  account  "  Loss  and  Damage — Freight,"  and 
the  cost  of  repairing  passenger-train  cars  of  foreign  lines 
having  trackage  rights  over  a  carrier's  line  damaged  in 
collision  or  wreck  for  which  a  carrier  is  liable  should  be 
charged  to  account  "  Damage  to  Property." 

PASSENGER-TRAIN   CARS  —  RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  passenger-train 
cars  condemned,  destroyed,  or  sold,  less: 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement ; 

(6)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  passenger-train  cars  retired. 

The  cost  of  renewing  passenger-train  cars,  the  operations  of 
which  are  treated  as  "Outside  Operations"  (except  dining,  cafe", 
and  buffet  cars)  should  not  be  charged  to  this  account. 

NOTE  A. — Passenger-train  cars  permanently  retired  from 
service  but  held,  pending  disposition,  should  be  written  out 
of  service  through  this  account,  and  carried  in  an  appropriate 
material  account  at  a  nominal  valuation  or  at  actual  scrap 
value,  if  determinable. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

PASSENGER-TRAIN   CARS  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one-twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if 
not  known),  record  value,  or  purchase  price  of  passenger-train 
cars,  to  provide  a  fund  for  replacement  when  retired. 

The  charge  .for  depreciation  on  passenger-train  cars,  the  opera- 
tions of  which  are  treated  as  "Outside  Operations"  (except  din- 
ing, cafe",  and  buffet  cars)  should  not  be  charged  to  this  account. 

FREIGHT-TRAIN   CARS  —  REPAIRS. 

This  account  includes  cost  of  material  used  (less  salvage) 
and  labor  expended  in  repairing,  painting,  and  lettering  freight- 


UNIFORM  SYSTEM  ^OF  ACCOUNTS.  49 

train  cars  of  all  classes  (see  "Note  A"  under  this  account),  fur- 
niture for  cabin  or  caboose  cars,  and  fixtures  for  all  freight-train 
cars,  including  cost  of  renewing  same;  such  as  brake  gear,  coal 
boxes,  coal  hods,  curtains,  cushions,  deck  lamps,  flag  and  torpedo 
boxes  when  attached  to  cars,  ice  boxes,  lamp  fixtures,  links  and 
pins,  racks,  stoves  and  fixtures;  also  cost  of  fixed  or  permanent 
grain  doors  and  lumber  for  them;  racks  and  ventilating  systems 
for  refrigerator  cars,  and  material  used  and  labor  expended  in 
double-decking  cars  for  live  stock;  also  cost  of  supervision;  pay 
of  car  inspectors  while  engaged  in  inspecting  freight-train  cars; 
and  cost  of  cutting  up  such  cars  when  condemned;  also  repairs, 
for  which  a  carrier  is  liable,  made  to  freight-train  cars  of  foreign 
lines  in  its  service.  Cost  of  testing  air  brakes;  material  used 
by  car  inspectors  and  car  repair  men  while  engaged  in  inspecting 
and  making  light  repairs  to  cars  at  stations,  yards,  and  else- 
where. Small  hand  tools  used  exclusively  in  inspecting  and 
repairing  freight-train  cars.  Traveling  expenses  of  employees 
whose  pay  is  chargeable  to  this  account;  expenses  of  light-weight- 
ing freight-train  cars;  payments  of  royalties,  or  for  patent  rights 
on  brakes,  brake  fixtures,  and  other  appliances  used  on  freight- 
train  cars;  payments  for  foreign  freight-train  cars  destroyed  on 
the  line  while  in  a  carrier's  service,  or  to  foreign  roads  for  re- 
pairs to  a  carrier's  freight-train  cars;  also  proportion  of  shop 
expenses  as  provided  in  Note  following  account  "  Other  Expenses." 
The  value  of  old  material  released  during  repairs,  insurance 
recovered,  and  repayments  from  other  roads  should  be  credited 
to  this  account. 

NOTE    A. — The    following    cars    are    classified    as    freight- 
train   cars  : 


Beer, 

Furniture, 

Platform, 

Box, 

Gondola, 

Poling, 

Cabin, 

Gondola  —  hopper, 

Poultry, 

Caboose, 

Gondola  —  long, 

Produce, 

Charcoal, 

Gun  trucks, 

Rack, 

Coal, 

Hay, 

Refrigerator, 

Coke, 

Lime, 

Stock, 

Dump      (commercial, 

Logging, 

Tank       and 

water 

coal  or  stone), 

Oil  tanks, 

(when  used  as  com- 

Flat, 

Ore, 

mercial  cars) 

Fruit, 

NOTE  B. — The  word  "  repairs  "  as  here  used  includes  all 
repairs  to  or  renewals  of  parts  of  freight-train  cars  com- 
monly known  as  running  repairs;  also  repairs  to  or  renewals 
of  the  more  important  or  vital  parts  of  freight-train  cars, 
the  necessity  for  which  is  caused  by  breakage  or  failure 


50     PUBLIC  SEE  VICE  COMMISSION — SECOND  DISTRICT. 

\vhile  in  service;  also  the  repairs  to  freight-train  cars  dam- 
aged through  Accident  or  otherwise,  necessary  to  restore 
them  to  service;  and  also  renewals  of  important  or  vital 
parts  made  necessary  by  reason  of  age  or  wear  and  tear 
from  use. 

NOTE  C. — The  cost  of  repairing  freight-train  cars  of  for- 
'eign  lines  waybilled  as  freight,  damaged  in  transit,  should 
be  charged  to  account  "  Loss  and  Damage — Freight,"  and 
the  cost  of  repairing  freight-train  cars  of  foreign  lines  hav- 
ing trackage  rights  over  a  carrier's  line  damaged  in  colli- 
sion or  wreck  for  which  a  carrier  is  liable  should  be  charged 
to  account  "  Damage  to  Property." 

FREIGHT-TRAIN    CARS  —  RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  freight-train  cars 
(condemned,  destroyed,  or  sold,  less: 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement; 

(&)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  freight-train  cars  retired. 

NOTE  A. — Freight-train  cars  or  parts  thereof  (such  as 
trucks)  permanently  retired  from  service,  but  held,  pending 
disposition,  should  be  written  out  of  service  through  this 
account  and  carried  in  an  appropriate  material  account  at 
a  nominal  valuation  or  at  actual  scrap  value,  if  determin- 
able. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

FREIGHT-TRAIN   CARS  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one-twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  freight-train  cars  to 
provide  a  fund  for  replacement  when  retired. 

ELECTRIC  EQUIPMENT  OF  CARS  —  REPAIRS. 

This  account  includes  cost  of  material  used  and  labor  expended 
in  repairing  and  renewing  motors  affixed  to  cars,  and  their  con- 
nections, as  distinguished  from  independent  electric  locomotives 
used  in  connection  with  electric  power  for  the  propulsion  of 
trains  or  cars;  dynamo  covers,  rheostats,  reversing,  cut-out,  and 
main  motor  switches,  power  boxes,  motor  boxes,  power  levers, 
trolley  poles,  trolleys,  third-rail  contact  appliances,  wiring,  in- 
specting, cables,  lightning  arrestors,  pans,  brush  holders,  and 
motor  pans. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  51 

NOTE. — The  word  "  repairs  "  as  here  used  includes  all 
repairs  to  or  renewals  of  parts  of  electric  equipment  of  cars 
commonly  known  as  running  repairs;  also  repairs  to  or 
renewals  of  the  more  important  or  vital  parts  of  electric 
equipment  of  cars,  the  necessity  for  which  is  caused  by 
breakage  or  failure  while  in  service;  also  the  repairs  to 
electric  equipment  of  cars  damaged  through  accident  or 
otherwise,  necessary  to  restore  it  to  service;  and  also  re- 
newals of  important  or  vital  parts  made  necessary  by  reason 
of  age  or  wear  and  tear  from  use. 

ELECTRIC  EQUIPMENT  OF  CARS  —  RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  electric  equipment 
of  cars  condemned,  destroyed,  or  sold,  less: 

(a)  Amount  previously  charged  for  depreciation  up  to  date  of 
retirement ; 

(6)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  electric  equipment  of  cars. 

NOTE  A. —  Electric  equipment  of  cars  permanently  retired 
from  service,  but  held,  pending  disposition,  should  be  writ- 
ten out  of  service  through  this  account,  and  carried  in  an 
appropriate  material  account  at  a  nominal  valuation,  or  at 
actual  scrap  value,  if  determinate. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

ELECTRIC   EQUIPMENT  OF  CARS  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one- twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  electric  equipment  of 
cars  to  provide  a  fund  for  replacement  when  retired. 

FLOATING  EQUIPMENT  —  REPAIRS. 

This  account  includes,  when  not  chargeable  to  "  Outside 
Operations:  " 

STEAMBOATS  AND  TUGBOATS. —  Cost  of  material  used  and  labor 
expended  in  repairing  steamships,  steamboats,  power  launches, 
steam  lighters,  ferry,  transfer,  tug,  and  all  other  boats  propelled 
by  their  own  power  (see  "Note  A"  under  this  account);  also 
boilers,  engines,  masts,  rigging,  sails,  wood  foundations,  bearings 
for  machinery,  wheels,  rudders,  shafts,  steering  gear,  ventilators, 
electric  plants,  steam  and  hot-water  fixtures,  and  all  other  parts; 
furniture  and  fixtures  of  such  boats,  including  cost  of  renewing 
machinery,  furniture,  and  fixtures,  such  as  anchors,  axes,  barom- 


52     PUBLIC  SERVICE  COMMISSION" — SECOND  DISTRICT. 

eters,  beds  and  bedding,  binnacle  lamps,  block  and  tackle,  cap- 
stan bars,  carpets,  chairs,  charts,  clocks,  compasses,  copyfng 
presses,  counters,  desks,  engine  furnishings,  fire  buckets,  fire 
extinguishers,  flue  cleaners,  gang  planks,  hatchets,  hooks,  keys, 
lamps  (when  permanently  attached  to  boats),  life-preservers, 
lines,  lineoleum,  logs  and  log  lines,  mats,  matting,  mattresses,  oil 
cans,  pianos  on  passenger  boats,  pillows,  pokers,  racks,  railings, 
rugs,  safes,  scales,  scrapers,  settees,  shovels,  splice  bars,  spy- 
glasses, stoves  and  stove  furniture,  tables,  ticket  cases  and  fix- 
tures,  tool  boxes,  tools,  wrenches;  payments  of  royalties,  or  for 
patent  rights  on  improved  machinery.  Pay  and  expenses  of 
shore  engineers,  shore  captains,  and  their  assistants  when  en- 
gaged in  supervising  the  maintenance  of  floating  equipment. 

The  value  of  old  material  released  during  repairs  and  in- 
surance recovered  should  be  credited  to  this  account.' 

BARGES,  CAB  FLOATS,  AND  CANAL  BOATS. —  Cost  of  material 
used  and  labor  expended  in  repairing  barges,  canal  boats,  car 
and  other  floats,  dredges,  lighters,  and  scows  ( see  "  Note  B " 
under  this  account)  ;  also  hulls,  decks,  cabins,  rigging,  and  all 
other  parts  and  furniture  and  fixtures  of  such  boats,  including 
cost  of  renewing  machinery,  furniture,  and  fixtures,  such  as 
those  enumerated  above. 

The  value  of  old  material  released  during  repairs  and  insur- 
ance recovered  should  be  credited  to  this  account. 

NOTE  A. — The  following  floating  equipment  is  classified 
as  steamboats  and  tugboats  : 

Ferryboats,  Steamboats,  Transfer  boats, 

Power  launches,  Steamships,  Tugboats. 

Power  lighters, 

NOTE  B. — The  following  floating  equipment  is  classified 
as  barges,  car  floats,  and  canal  boats  : 

Barges,  Car  floats,  Lighters, 

Canal  boats,  Dredges,  Scows. 

NOTE  C. — The  word  "repairs"  as  here  used  includes  nil 
repairs  to  or  renewals  of  minor  parts  of  floating  equipment; 
also  repairs  to  or  renewals  of  the  more  important  or  vital 
parts  of  floating  equipment,  the  necessity  for  which  is  caused 
by  breakage,  failure,  or  accident  while  in  service;  also  the 
repairs  to  floating  equipment  damaged  through  accident  or 
otherwise,  necessary  to  restore  it  to  service;  and  also  re- 
newals of  important  or  vital  parts  made  necessary  by  reason 
of  age  or  wear  and  tear  from  use. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  53 

FLOATING   EQUIPMENT  —  RENEWALS. 

This  account  includes  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  all  floating  equip- 
ment condemned,  destroyed,  or  sold,  less: 

(a)  Amount  previously  charged  for  depreciation  up  to  date 
of  retirement  j 

(6)  Scrap  value  of  salvage  or  the  amount  received  from  sale 
of  floating  equipment  retired. 

The  cost  of  renewing  floating  equipment,  the  operations  of 
which  are  treated  as  "  Outside  Operations,"  should  not  be  charged 
to  this  account. 

NOTE  A. — Floating  equipment  permanently  retired  from 
service,  but  held,  pending  disposition,  should  be  written  out 
of  service  through  this  account,  and  carried  in  an  appropriate 
material  account  at  a  nominal  valuation  or  at  actual  scrap 
value,  if  determinable. 

NOTE  B. — The  term  "  record  value  "  should  not  be  inter- 
preted to  mean  the  value  of  equipment  as  it  stands  in  the 
capital  account,  unless  that  account  represents  the  original 
value  of  the  equipment  on  hand. 

FLOATING  EQUIPMENT  —  DEPRECIATION. 

This  account  includes  a  monthly  charge  of  one- twelfth  (1-12) 
of  per  cent  per  annum  of  the  original  cost  (estimated,  if  not 
known),  record  value,  or  purchase  price  of  floating  equipment, 
to  provide  a  fund  for  replacement  when  retired. 

The  charge  for  depreciation  on  floating  equipment,  the  opera- 
tions of  which  are  treated  as  "  Outside  Operations  "  should  not 
be  charged  to  this  account. 

SHOP  MACHINERY  AND  TOOLS. 

This  account  includes: 

REPAIRS. —  Cost  of  material  used,  and  labor  expended  in  re- 
pairing tools  and  machinery  in  enginehouses  and  at  locomotive 
and  car  shops  and  foundries,  including  stationary  engines  and 
boilers  for  furnishing  power;  scaffolds,  shafting,  belting,  and 
other  appliances  for  running  machinery,  cranes,  hoists  (power 
and  hand),  drop  tables,  jacks  and  other,  appliances  used  in  con- 
nection therewith;  also  in  repairing  furnaces,  forges,  hydraulic 
and  other  portable  jacks,  portable  scales,  and  sewing  machines 
used  in  shops.  Cost  of  repairing  heating  boilers  should  be 
charged  to  account  "  Buildings,  Fixtures,  and  Grounds." 

RENEWALS. —  Cost  of  new  tools  and  machinery  (less  salvage), 
used  in  enginehouses  and  at  locomotive  and  car  shops  and 


&4     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

foundries,  including  stationary  engines  and  boilers  for  furnish- 
ing power;  scaffolds,  shafting,  belting  and  other  appliances  for 
running  machinery,  cranes,  hoists  (power  and  hand),  drop  tables, 
jacks  and  other  appliances  used  in  connection  therewith;  also 
furnaces,  forges,  hydraulic  and  other  portable  jacks,  portable 
scales  and  sewing  machines  used  in  shops.  Cost  of  renewing 
heating  boilers  should  be  charged  to  account  "  Buildings,  Fix- 
tures, and  Grounds." 

POWER  PLANT   EQUIPMENT. 

This  account  includes: 

STEAM  AND  WATER  PLANT. —  Cost  of  materials  used  (less  sal- 
vage) and  labor  expended  in  repairing  and  renewing  steam  and 
water  plant  equipment,  including  engines  and  engine  parts,  ap- 
pliances, and  fixtures;  belts,  belt  tighteners  and  fixtures;  re- 
ceivers, lubricators,  and  oiling  devices;  shafting,  clutches,  cranes, 
hoists,  and  other  engine-room  appliances,  boilers,  boiler  fittings, 
and  appliances,  furnaces,  economizers,  stacks,  mechanical  draft 
machinery,  pumps,  feed-water  heaters,  purifiers,  tanks,  condensers, 
coal  and  ash  conveying  machinery,  mechanical  stokers,  and  other 
boiler-room  appliances;  piping  and  steam  fitting,  including 
valves,  separators,  water  and  sewer  connections,  and  water  meters. 

ELECTEIC  PLANT. —  Cost  of  materials  used  and  labor  expended 
in  repairing  and  renewing  all  electric  equipment  within  the  power 
house  (not  including  the  method  of  transmission  of  power  be- 
yond the  power  house ) ,  including  generators  and  generator  parts, 
dynamos,  switch  boards,  cables,  and  feeder  terminals,  and  wiring 
in  connection  therewith;  storage  batteries,  transformers,  boosters,, 
rheostats,  circuit  breakers,  meters,  and  other  electric  equipment. 

INJURIES  TO  PERSONS. 

This  account  includes  all  expenses  incident  to  injuries  to 
persons  when  caused  directly  in  connection  with  maintenance 
of  equipment;  proportion  of  salaries  and  expenses  of  physicians 
and  surgeons,  expenses  of  undertakers,  nursing  and  hospital  at- 
tendance, medical  and  surgical  supplies,  artificial  limbs,  funeral 
expenses,  railway  and  carriage  fares  for  conveying  injured  persons 
and  attendants;  also  proportion  of  pay  and  expenses  of  claim 
adjusters  and  their  clerks,  and  pay  and  expenses  of  employees 
and  others  called  in  consultation  in  relation  to  the  adjustment 
of  claims  coming  under  this  head. 

NOTE  A. — Witness  fees  and  other  expenses  in  connection 
with  the  conduct  of  suits  should  be  charged  to  account 
"  Law  Expenses,"  but  the  amount  of  final  judgments,  in- 
cluding plaintiffs'  court  costs,  should  be  charged  to  this 
account. 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


55 


NOTE  B. — When  contributions  are  made  to  hospitals,  the 
total  thereof  should  be  distributed  to  the  several  "  Injuries 
to  Persons "  accounts  as  follows :  25  per  cent  to  "  Main- 
tenance of  Way  and  Structures,"  25  per  cent  to  "  Main- 
tenance of  Equipment,"  and  50  per  cent  to  "  Transportation 
Expenses." 

NOTE  C. — The  pay  and  expenses  of  claim  adjusters,  clerks, 
chief  surgeons,  and  others  whose  pay  can  not  be  actually 
allocated  to  any  case  should  be  divided  equally  between 
personal  injury  and  othe/r  claims  over  which  they  have 
jurisdiction. 


STATIONERY  AND  PRINTING. 

This  account  includes  the  cost  of  all  stationery,  stationery 
supplies,  printing,  books,  and  blank  forms  used  in  connection 
with  maintenance  of  equipment.  (Dictionaries,  periodicals,  tech- 
nical books,  etc.,  should  be  charged  to  account  "  Superintend- 
ence." ) 

The  following  is  a  list  of  the  more  important  items  chargeable 
to  this  account: 


Adding    machines, 
Addressographs  and 

supplies, 
Arm    rests, 
Binders, 
Blank    books, 
Blank  cards, 
Blank    forms, 
Blank    paper, 
Blank  tablets, 
Blotters, 
Blotting  paper, 
Blue    print    paper, 
Bristol  board, 
Calculating         m  a- 

chines, 
Calendars, 
Caligraphs, 
Carbon  paper, 
Cardboard 
Cards 
Circulars, 
Computing  tables, 
Copy       (impression) 

books, 

Copying    brushes, 
Copying    presses, 
Crayons, 
Cyclostyles, 
Dating   stamps   and 

ribbons, 


Drawing   paper, 
Duplicators, 
Electric   pens, 
Envelopes, 
Erasers,  rubber  and 

steel, 
Eyelets, 

Eyelet   punches, 
Forms, 
Glass  pens, 
Hektographs, 
Indexes, 
Ink,  for  writing  and 

drawing, 
Ink  stands, 
Invoice   books, 
Legal-cap    paper, 
Letter   paper, 
Manifold  paper, 
Manifold    pens, 
Mimeographs, 
Mucilage, 
Mucilage  brushes, 
Njeostyles, 
Note  paper, 
Notices, 

Numbering  stamps, 
Oil   paper, 
Orders, 
Paper, 
Paper   baskets, 


Paper  clips, 

Paper  cutters, 

Paper  fasteners, 

Paper  files, 

Paper  weights, 

Papyrographs, 

Parchment  paper, 

Pencils,  for  writing 
and  drawing, 

Pencil    sharpeners, 

Penholders, 

Penracks, 

Pens,  for  writing 
and  drawing, 

Pins, 

Postage, 

Printed  cards, 

Printed    tablets, 

Punches  (not  con- 
ductors' or  bag- 
gagemen's), 

Rubber  bands, 

Rubber  stamps, 

Rulers, 

Ruling  pens, 

Scrap  books, 

Sealing  wax, 

Seals, 

Shears, 

Shipping  tags, 

Shorthandmotebooks, 


56     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

Sponges,  Tissue       (impression)  Waste  baskets, 

Sponge  cups,  paper,  Water  colors, 

Stamps,  impression,  Tracing  cloth,  Water  holders, 

Stylographs,  Tracing  paper,  Wage  tables, 

Tablets,  Twine,  Wrapping  paper, 

Tape,  Typewriters  and  rib-  Wringers  for  copying 

Telegraph  blanks,  bons,                                      presses. 

INSURANCE. 

This  account  includes  all  premiums  made  or  paid  by  a  car- 
rier to  its  insurance  fund  and  premiums  ( except  reinsurance 
premiums)  paid  by  it  to  insurance  companies  for  insuring  all 
equipment  and  other  property  and  persons  against  loss,  dam- 
age, or  injury  by  fire,  accident,  or  other  causes,  when  such  loss, 
damage,  or  injury  would  otherwise  be  chargeable  to  "  Mainte- 
nance of  Equipment." 

NOTE  A. — The  premiums  paid  by  a  carrier  to  its  insurance 
fund  should  be  credited  on  its  books  to  an  "  Insurance 
Fund  "  account,  to  which  the  amount  of  all  claims  for  dam- 
ages to  the  property  covered  by  its  insurance  should  be 
charged.  To  such  account  should  be  charged  all  reinsurance 
premiums  paid  insurance  companies,  and  to  it  should  be 
credited  all  amounts  recovered  from  insurance  companies  for 
damage  to  property  reinsured  by  them. 

NOTE  B. — Appropriations  made  by  a  carrier  to  its  insur- 
ance fund  through  Income  Account  should  be  credited 
directly  to  its  "  Insurance  Fund  "  account. 

OTHER  EXPENSES. 

This  account   includes   all   expenses  in  connection  with  main- 
tenance of  equipment  not  properly  chargeable  to  other  "  Mainte- 
\nce  of  Equipment"  accounts. 

EXPLANATORY      NOTE— CLEARING      ACCOUNT      "  SHOP 

EXPENSES." 

It  is  recognized  that  costs  incident  to  maintenance  of 
equipment  other  than  those  enumerated  herein  not  charge- 
able directly  to  any  particular  account  provided,  will  be  in- 
curred, such  as  heating,  lighting,  water,  watchmen,  and 
incidentals.  To  provide  for  the  distribution  of  such  costs 
to  proper  expense  accounts,  a  clearing  account  called  "  Shop 
Expenses  "  should  be  opened,  to  which  these  items  and  other 
unassignable  items  of  expense  at  shops,  enginehouses,  re- 
pair tracks,  and  other  places  at  which  mechanical  work 
is  done  should  be  charged.  Such  shop  expenses  should  be 
apportioned  among  the  various  accounts  affected  on  the 
basis  of  the  amount  of  distributed  labor  charged  to  those 
accounts.  The  basis  of  distribution  should  be  the  relative 
proportion  which  the  total  amount  of  charges  to  "  Shop 
Expenses  "  bears  to  the  total  of  the  distributed  labor. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  57 

To  avoid  monthly  fluctuations  in  the  percentage  of  shop 
expenses  to  the  total  of  distributed  labor,  carriers  will  be 
permitted  to  make  the  monthly  apportionment  on  the  basis 
of  a  fixed  percentage  for  the  fiscal  year,  provided  the  "  Shop 
Expenses  "  account  is  adjusted  and  closed  out  at  the  end 
of  that  year. 

The   expenses   above    referred    to    are    as    follows  : 

HEATING. — €ost  of  fuel,  including  freight  charges  and 
handling,  if  any,  used  for  heating  shops  and  shop  offices, 
repair  tracks,  and  other  places  at  which  mechanical  work 
is  done,  watchmen's  and  gate  keepers'  boxes,  and  inspectors' 
shanties. 

LIGHTING. — Cost  of  electric  current,  gas,  torches,  lamp 
burners,  lamp  chimneys,  lamps  when  not  permanently  at- 
tached to  buildings,  oil,  incandescent  lamps  and  carbons, 
and  other  material  used  for  lighting  shops  and  shop  offices, 
repair  tracks,  and  other  places  at  which  mechanical  work 
is  done;  and  cost  of  material  used  and  labor  expended  in 
operating  electric  light  plants  and  repairing  electric  light 
lamps  at  shops. 

WATER. — Cost  of  water  used  In  shops  and  shop  offices, 
repair  tracks,  and  other  places  at  which  mechanical  work 
is  done. 

WATCHMEN. — Pay  of  watchmen,  gate  keepers,  and  police- 
men at  shops,  repair  tracks,  and  other  places  at  which 
mechanical  work  is  done. 

INCIDENTALS. — Pay  of  employees  while  attending  fires  and 
fire  drills;  cost  of  supplies  for  test  rooms  and  laboratories 
incident  to  shop  work,  ice  for  shops,  watchmen's  uniforms, 
clocks,  and  call  boxes,  removing  snow  and  ice  from  transfer 
tables  and  shop  yards;  traveling  expenses  not  chargeable 
to  other  accounts;  cost  of  cleaning  privy  vaults;  oil,  grease, 
waste,  and  other  material  used  in  lubricating  shop  ma- 
chinery and  tools;  horses  and  horse  keep,  and  repairing 
wagons  and  harness  used  in  connection  with  shops.  Cost 
of  supplies  and  small  hand  tools  used  by  mechanics  on 
miscellaneous  work  and  soon  worn  out,  and  pay  of  employees 
while  making,  repairing,  or  having  charge  of  same;  pay 
of  shop  foremen,  assistant  foremen,  clerks,  timekeepers,  and 
shop  accountants,  stationary  engineers  and  firemen, 
sweepers,  cleaners,  roustabouts,  and  other  unskilled  laborers 
employed  in  general  work  in  and  about  shops  and  shop 
grounds;  cost  of  fuel  for  forges,  fuel,  stores  and  supplies; 
and  other  undistributed  shop  expenses;  all  expenses  of 
switching  locomotives,  Including  wages,  repairs,  fuel,  and 
supplies  when  exclusively  assigned  to  switching  service  at 
shops.  (When  switching  at  shops  is  performed  by  loco- 
motives In  regular  switching  service,  all  expenses  of  such 
switching  should  be  charged  to  appropriate  "  Maintenance  " 
and  "  Transportation  "  accounts.) 


58     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 


NOTE. — When  shops,  shop  offices,  repair  tracks,  and  other 
places  at  which  mechanical  work  is  done,  are  supplied  with 
heat  from  boilers  used  for  running  machinery,  or  with 
heat  or  light  from  plants  used  for  heating,  lighting,  or 
other  purposes,  a  proportion  of  the  cost  of  such  heat  or 
light  should  be  charged  to  this  account  on  the  basis  of 
the  service  performed. 

The   following  is   a   list  of   the  more   important  supplies   and 
small  tools  used  in  shop  work: 


Acid, 

Adze  handles, 

Adzes, 

Ammonia, 

Auger   bits, 

Auger  handles, 

Augers, 

Ax   handles, 

Axes, 

Basins, 

Bath  brick, 

Battery  brushes, 

Beeswax, 

Bell   cord, 

Bits, 

iBluestone, 

Bone,  granulated, 

Borax, 

Bottles, 

Braces, 

Brooms, 

Brushes,  dust, 

Brushes,   oil, 

Brushes,  paint, 

Brushes,    scrub, 

Brushes,    sweeping, 

Brushes,    varnish, 

Brushes,    wall, 

Brushes,  white- 
wash, 

Brushes,    window, 

Buckets, 

Carpenter  tools  fur- 
nished appren- 
tices, . 

Casehardening, 

Cement  (belt), 

Chalk, 

Chalk    lines, 

Chamois   skins, 

Charcoal, 

Clamps,  hand, 

Coal-pick  handles, 

Coal    picks, 


Compound  for  B.  S. 
hammers, 

Compound  for 

welding, 

Corks, 

Cosmic    (to   prevent 
rust), 

Crayon, 

Cushion  beaters, 

Ditching  lines, 

Drinking    cups, 

Drinking  glasses, 

Dustpans, 

Emery, 

Emery  boxes, 

Emery  cloth, 

Emery  paper, 

Faucets, 

File  brushes, 

File  cards, 

File  handles, 

Files, 

Fire    hooks    (station- 
ary boilers), 

Fire  shovels  (station- 
ary boilers), 

Flags, 

Fork   handles, 

Forks, 

Forks,  coke, 

Flannel,  canton, 

Funnels, 

Gimlets, 

Glue, 

Gluepots, 

Glycerine, 

Graphite, 

Grinding    compound, 

Ground  glass, 

Hack-saw  blades, 

Hammers, 

Hammers,  babbitt, 

Hand  leathers, 

Handles, 


Hatchets, 
Hoes, 

Hydraulic-jack    com- 
pound, 
Keel, 

Lampblack, 
Lead, 
Lead,  red, 
Lye, 
Mallets, 

Marking  brushes, 
Marking  pots, 
Measures,    liquid, 
Metallic  tapes, 
Mineral  paste, 
Mops, 

Mop  handles, 
Muslin, 
Oil  cans, 
Oilstones, 
Padlocks, 
Paint  pots, 
Picks, 

Pipe-joint  grease, 
Pliers, 
Plumbago, 
Polish. 

Polish,  stove, 
Potash. 
Prisms, 
Rail    cutters, 
Rakes, 
Rasps, 

Ratchet  braces, 
Resin, 
Rope, 
Rules, 

Sal   ammoniac, 
Sandpaper, 
Sand  soap, 
Saw  blades, 
Saws,  hand, 
Scoops, 
Screwdrivers, 


UNIFORM  SYSTEM  OF  ACCOUNTS. 


59 


Screwdrivers,      r  a  t- 

chet, 
Screws, 
Shellac, 
Shovels, 
Slates, 

Slate   pencils, 
Sledges, 
Soap, 
Soda, 
Solder, 

Soldering  fluid, 
Spelter  solder, 
Spigots  (oil  barrels), 


Spirit  levels, 

Spirit-level  vials, 

Sponges, 

Sprinkling  cans, 

Squares, 

Squirts  (lubricating), 

Stencil   brushes, 

Tacks, 

Tapelines, 

Tin  cups, 

Tool  steel,  for  small 

hand   tools, 
Tripoli, 


Trucks, 

Twine, 

Wash  basins, 

Wheelbarrows, 

Whetstones, 

White  lead, 

Whiting, 

Window  cloths, 

Wire, 

Wire  brushes, 

Wrenches,  all  kinds, 

Zinc  cakes, 

Zincs. 


EXPLANATORY     NOTE.— CLEARING     ACCOUNT     "  STORE 

EXPENSES." 

Where  the  words  "  Cost  of  Material  "  appear  herein  It 
Is  understood  that  they  cover  not  only  the  cost  of  the 
material,  but  foreign  roads'  freight  charges  and  the  cost 
of  inspection.  Credit  should  be  given  for  the  value  of  the 
material  removed,  if  any. 

STORE  EXPENSES. — A  memorandum  account  called  "  Store 
Expenses"  should  be  opened,  to  which  should  be  charged 
the  cost  of  purchasing,  handling,  storing  material  in  and 
distributing  it  from  the  company's  storehouses,  including 
the  pay  of  officers  and  employees  in  the  purchasing  and 
store  departments,  and  their  traveling,  office,  and  other  ex- 
penses. The  total  amount  charged  to  this  account,  repre- 
senting the  "  Storehouse  Expense,"  should  be  apportioned 
on  the  value  of  the  material  issued  from  the  store  depart- 
ment, and  the  amount  representing  the  "  Purchasing  De- 
partment "  expenses  should  be  apportioned  on  the  value  of 
the  material  issued  which  was  purchased  by  that  depart- 
ment. 

To  avoid  monthly  fluctuations  in  the  percentage  of  store 
expenses  to  the  value  of  material  purchased  or  issued, 
carriers  will  be  permitted  to  make  a  monthly  apportion- 
ment on  the  basis  of  a  fixed  percentage  for  the  fiscal  year, 
provided  the  "  Store  Expenses "  account  is  adjusted  and 
closed  out  at  the  end  of  that  year. 

When  a  number  of  men  are  employed  in  the  purchasing 
or  inspecting  of  a  single  class  of  material,  such  as  ties,  their 
pay  and  expenses  should  be  added  to  the  cost  of  that  riia- 
terial  and  not  included  in  this  "  Store  Expenses "  account. 


MAINTAINING    JOINT    EQUIPMENT   AT    TERMINALS  —  DR. 

This  account  includes  a  carrier's  proportion  of  costs  to  main- 
tain equipment  used  for  the  operation  of  joint  terminals  main- 
tained by  other  companies. 


60     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE. — The  purpose  of  this  account  is  to  show  the 
amounts  accruing  against  a  carrier  for  its  proportion  of  the 
expense  of  maintaining  joint  equipment  at  terminals  main- 
tained by  other  companies  but  in  the  joint  use  of  which 
a  carrier  participates.  The  bill  rendered  by  any  creditor 
against  a  debtor  for  the  latter's  proportion  of  expense  of 
operation  of  joint  facilities  should  show  the  distribution 
of  the  total  charge  among  the  general  accounts  as  made 
by  the  creditor,  and  such  distribution  should  be  adhered  to 
by  the  debtor. 


EQUIPMENT  BORROWED  — DR. 

This  account  includes  a  portion  of  the  gross  rental  accruing 
upon  equipment  of  other  companies  used  by  a  carrier  for  the 
conduct  of  its  business,  to  cover  a  proper  depreciation  on  such 
equipment  while  so  used,  in  addition  to  repairs  and  renewals 
actually  made. 

NOTE. — In  case  of  freight-train  cars  borrowed,  12  cents 
per  car  per  day,  while  such  cars  are  on  the  lines  of  a 
carrier  should  be  charged  to  this  account.  The  charge  to 
this  account  for  equipment  other  than  freight-train  cars 
.should  be  determined  by  special  agreement  between  the 
carriers,  companies,  or  individuals  interested.  The  amounts 
debited  to  this  account  should  invariably  equal  the  amounts 
credited  to  the  clearing  account  "  Hire  of  Equipment."  a 

MAINTAINING   JOINT   EQUIPMENT   AT   TERMINALS  —  CR. 

This  account  includes  the  proportion  of  costs  to  maintain 
equipment  used  for  the  operation  of  joint  terminals  maintained 
by  a  carrier  chargeable  to  other  companies. 

NOTE. — The  purpose  of  this  account  is  to  show  the 
amounts  accruing  in  favor  of  a  carrier  against  other  com- 
panies for  their  proportion  of  the  expense  of  maintaining 
joint  equipment  at  terminals  maintained  by  a  carrier,  but 
in  the  joint  use  of  which  other  companies  participate.  The 
bill  rendered  by  any  creditor  against  a  debtor  for  the  latter's 
proportion  of  expense  of  operation  of  joint  facilities  should 
show  the  distribution  of  the  total  charge  among  the  gen- 
eral accounts  as  made  by  the  creditor,  and  such  distribution 
should  be  adhered  to  by  the  debtor. 

EQUIPMENT  LOANED  — CR. 

This  account  includes  a  portion  of  the  gross  rental  received 
by  a  carrier  from  other  carriers,  companies,  or  individuals  for 


a  See  paragraphs  designated  as  (4a)  and  (4b)  in  the  follow- 
ing note  descriptive  of  the  clearing  account  "  Hire  of  Equip- 
ment." 


UNIFORM  SYSTEM  OF  ACCOUNTS.  61 

the  use  of  its  equipment  while  in  use  by  other  carriers,  com- 
panies, or  individuals  (car  service  excepted),  to  cover  that  por- 
tion of  depreciation  charged  to  operating  expenses  during  the 
period  covered  by  a  carrier's  equipment  while  in  use  by  other 
companies. 

NOTE. — In  the  case  of  freight-train  cars  loaned,  12  cents 
per  car  per  day  while  such  cars  are  on  the  lines  of  other 
companies  should  be  credited  to  this  account.  The  credit 
to  this  account  for  equipment  other  than  freight-train  cars 
should  be  determined  by  agreement  between  the  owner  and 
the  user.  The  amoiunts  credited  to  this  account  'should 
invariably  equal  the  amounts  charged  to  the  clearing  account 
"  Hire  of  Equipment."b 

6  See  paragraphs  designated  as  (3a)  and  (3b)  in  the  follow- 
ing note  descriptive  of  the  clearing  account  "  Hire  of  Equip- 
ment." 


EXPLANATORY     NOTE — CLEARING     ACCOUNT — HIRE     OF 
EQUIPMENT. 

To  this  account  should  be  charged  monthly  : 

(1)  The  gross  accruals  for  the  use  of  equipment  of  all  classes 
belonging    to    another    carrier    or   company    on    a    basis    of    per 
diem,  mileage,  or  rental. 

To  it  should  be  credited  monthly  : 

(2)  The  gross  accruals  for  the  use  of  a  carrier's  equipment 
while  on   the   lines  of  other  carriers,  companies,  or  individuals 
("Car    Service"    excepted),    either    on    a    basis    of    per    diem, 
mileage,  or  rental. 

To  it  should  also  be  charged  monthly : 

(3a)  An  amount  equal  to  12  cents  per  car  per  day  for  the 
number  of  car-day's  a  carrier's  freight-train  cars  are  on  the 
lines  of  other  carriers  or  in  use  by  other  companies  or  indi- 
viduals. 

(3b)  An  amount  equal  to  the  portion  of  the  depreciation  and 
repairs  charges,  accruing  against  the  carrier  upon  its  equip- 
ment other  than  freight-train  cars  while  on  the  lines  of  other 
carriers  or  in  use  by  other  companies  or  individuals. 

NOTE. — These  two  debits  should  invariably  equal  the 
monthly  credit  to  "  Maintenance  of  Equipment  "  under  the 
primary  account  "  Equipment  Loaned  —  Cr." 


To  it  should  also  be  credited  monthly  : 

(4a)  An  amount  equal  to  12  cents  per  car,  per  day  for  the 
number  of  car  days,  freight-train  cars  of  other  carriers,  com- 
panies, or  individuals  are  on  the  lines  of  the  carrier  company. 

(4b)  An  amount  equal  to  the  portion  of  the  depreciation  and 
repairs  charges,  accruing  against  other  carriers,  companies,  or 
individuals  upon  their  equipment  other  than  freight-train  cars 
while  on  the  lines  of  the  carrier. 


62     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE  A. — This  credit  should  invariably  equal  the  debit 
to  "  Maintenance  of  Equipment  "  under  the  primary  account 
"  Equipment  Borrowed  —  Dr." 

NOTE  B. — The  amounts  mentioned  in  paragraphs  (3b)  and 
(4b)  should  be  determined  with  regard  to  any  particular 
equipment,  by  agreement  between  the  owner  and  the  user. 
In  most  cases  the  basis  of  apportionment  will  be  either 
equipment-miles  or  equipment-days,  and  either  may  be  used 
according  to  the  best  judgment  of  the  carriers  concerned. 
Should,  however,  the  conditions  under  which  equipment  is 
used  by  two  or  more  carriers  make  such  a  basis  of  appor- 
tionment untenable,  carriers  are  at  liberty  to  adopt  whatever 
basis  may  be  deemed  proper,  but  for  each  such  case  or 
class  of  cases  carriers  will  be  required  to  file  with  the 
Division  of  Statistics  and  Accounts  a  statement  of  the  con- 
ditions under  which  this  class  of  equipment,  other  than 
freight-train  cars,  is  used,  and  the  basis  of  apportionment 
agreed  upon. 


III.  TRAFFIC  EXPENSES. 

SUPERINTENDENCE. 

This  account  includes: 

PAY  OF  OFFICERS. —  Pay  of  vice-president  and  assistant  when 
directly  in  charge  of  traffic,  traffic  directors,  traffic  managers, 
general  and  assistant  freight,  coal  traffic,  passenger,  and  ticket 
agents,  division  and  assistant  freight  and  passenger  agents,  gen- 
eral baggage  agent,  general  express  agent,  and  other  officers 
engaged  in  the  preparation  and  distribution  of  tariffs,  classifica- 
tions, rates,  and  divisions  thereof;  and  other  officials  engaged  in 
administering  traffic. 

NOTE  A. — Pay  of  officers  engaged  exclusively  in  soliciting 
traffic  should  be  charged  to  account  "  Outside  Agencies." 

NOTE  B. — When  officers  and  others,  above  enumerated, 
have  supervision  over  other  departments  also,  their  salaries 
and  expenses  should  be  apportioned  equally  between  the 
departments  over  which  they  have  jurisdiction. 

PAY  OF  CLERKS  AND  ATTENDANTS. —  Pay  of  chief  and  other 
clerks  in  offices,  and  porters  and  attendants  in  offices  and  on 
special  cars  of  officers  whose  pay  is  chargeable  to  this  account. 

OFFICE  AND  OTHER  EXPENSES. —  Rent  and  cost  of  repairing 
rented  offices;  telephone  service,  telegraph  messages,  heat,  light, 
ice,  water,  furniture,  and  supplies  (except  stationery  and  print- 
ing), such  as  atlases,  directories,  maps,  and  periodicals  for  offices 
of  officers  whose  pay  is  charged  to  this  account;  incidental  office 
and  traveling  expenses  of  such  officers  and  their  clerks;  cost  of 


UNIFORM  SYSTEM  OF  ACCOUNTS.  63 

provisions  for  and  the  expenses  of  special  cars  when  used  by 
them,  and  cost  of  running  special  trains  for  officials  mentioned; 
also  premiums  on  fidelity  bonds  of  such  officers  and  their  em- 
ployees. 

OUTSIDE    AGENCIES. 

This  account  includes  pay  and  expenses  of  general,  commercial, 
city,  district,  and  other  agents  engaged  exclusively  in  soliciting 
traffic;  employees  of  their  offices,  traveling  agents,  and  solicitors 
whether  located  on  or  off  the  line  of  road;  rent  and  cost  of  re- 
pairing rented  offices  (less  rent  received  from  subtenants),  fur- 
niture, supplies,  heat,  light,  ice,  water,  telephone  service,  tele- 
graph messages,  express  charges,  and  office  and  other  expenses 
of  such  agencies;  also  commissions  for  services  appertaining  to 
either  freight  or  passenger  business,  except  commissions  paid  a 
carrier's  agents  in  lieu  of  salary. 

ADVERTISING. 

This  account  includes  pay  and  expenses  of  advertising  agents, 
cost  of  bill  posting,  etc.,  printing;  publishing,  and  distributing 
passenger  time-tables,  folders,  and  notices  to  shippers  for  gen- 
eral distribution;  printing  advertising  matter;  advertising  in 
.  newspapers  and  periodicals  for  the  purpose  of  securing  traffic; 
bulletin  boards,  cards,  cases,  cords,  display  cards,  dodgers,  fold- 
ers, glasses,  handbills,  maps,  pamphlets,  posters,  racks,  frames, 
tacks,  photographs,  views,  and  postage  and  express  charges  on 
advertising  matter;  donations  to  carnivals  authorized  for  traffic 
purposes;  and  other  expenses  for  attracting  traffic. 

TRAFFIC   ASSOCIATIONS. 

This  account  includes  expenses  of  traffic  associations,  includ- 
ing membership  fees  in  boards  of  trade,  commercial  and  other 
kindred  associations. 

FAST  FREIGHT  LINES. 

This  account  includes  expenses  of  fast  freight  or  dispatch 
organizations. 

INDUSTRIAL   AND   IMMIGRATION    BUREAUS. 

This  account  includes  salaries  and  expenses  of  industrial  and 
immigration  agents,  exhibit  agents,  clerks,  and  assistants;  cost 
of  exhibits;  rent  and  cost  of  repairing  rented  offices;  telephone 
service,  express  charges,  office  expenses,  furniture,  supplies,  sta- 
tionery, postage,  advertising,  and  other  expenses  of  a  similar 


64     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

nature  incident  to  industrial  and  immigration  bureaus;  also  ex- 
penses of  experimental  farms,  and  donations  to  expositions,  in- 
cident to  the  upbuilding  of  traffic,  other  than  those  provided  for 
in  account  "Advertising"  and  premiums  and  donations  to  fairs 
and  stock  shows. 

STATIONERY  AND   PRINTING. 

This  account  includes  the  cost  of  all  stationery,  stationery 
supplies,  printing,  books,  and  blank  forms  (except  such  as  are 
used  by  industrial  and  immigration  bureaus)  used  in  connection 
with  traffic  expenses.  (Dictionaries,  periodicals,  technical  books, 
etc.,  should  be  charged  to  account  "  Superintendence." ) 

The  following  is  a  list  of  the  more  important  items  chargeable 
to  this  account: 


Adding  machines, 

Glass    pens, 

Pins, 

Arm   rests, 

Hektographs, 

Postage, 

Binders, 

Indexes, 

Printed    cards, 

Blank    books, 

Ink,  for  writing  and 

Printed  tablets, 

Blank  cards, 

drawing, 

Punches     (not     con- 

Blank forms, 

Inkstands, 

ductors'     or     bag- 

Blank paper, 

Invoice  books, 

gagemen's), 

Blank  tablets, 

Legal-cap    paper, 

Rubber  bands, 

Blotters, 

Letter  paper, 

Rubber  stamps, 

Blotting    paper, 

Manifold    paper, 

Rulers, 

Bristol  board, 

Manifold    pens, 

Ruling    pens, 

Calculating         m  a- 

Mimeographs, 

Scrapbooks, 

chines, 

Mucilage, 

Sealing    wax, 

Calendars, 

Mucilage    brushes, 

Seals, 

Caligraphs, 

Neostyles, 

Shears, 

Carbon   paper, 

Note  paper, 

Shipping    tags, 

Cardboard, 

Notices, 

Shorthand       note- 

Cards, 

Numbering    stamps, 

books, 

Circulars, 

Oil    paper, 

Sponges, 

Computing    tables, 

Orders, 

Sponge    cups, 

Copy       (impression) 

Paper, 

Stamps,     impression, 

books, 

Paper    baskets, 

Stylographs, 

Copying  brushes, 

Paper   clips, 

Tablets, 

Copying  presses, 

Paper   cutters, 

Tape, 

Crayons, 

Paper    fasteners, 

Telegraph    blanks, 

Cyclostyles, 

Paper  files, 

Tissue      (impression) 

Dating   stamps   and 

Paper    weights, 

paper, 

ribbons, 

Papyrographs, 

Typewriters       and 

Duplicators, 

Passes, 

ribbons, 

Electric   pens, 

Pencils,    for    writing 

Wastebaskets, 

Envelopes, 

and  drawing, 

Water  colors, 

Erasers,  rubber  and 

Pencil    sharpeners, 

Water   holders, 

steel, 

Penholders, 

Wage    tables, 

Eyelets, 

Pens,      for      writing 

Wrapping   paper, 

Eyelet  punches, 

and    drawing, 

Wringers    for    copy- 

Forms, 

Penracks, 

ing   presses. 

TARIFFS. —  Cost  of  printing  freight  and  passenger  tariffs,  classi- 
fications, supplements,  and  rate  and  division  sheets. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  65 

INSURANCE. 

This  account  includes  all  premiums  made  or  paid  by  a  carrier 
to  its  insurance  fund  and  premiums  (except  reinsurance  pre- 
miums) paid  by  it  to  insurance  companies  for  insuring  property 
or  persons  against  loss,  damage,  or  injury  by  fire,  accident,  or 
other  causes  when  such  loss,  damage,  or  injury  would  other- 
wise be  chargeable  to  "  Traffic  Expenses." 

NOTE  A. — The  premiums  paid  by  a  carrier  to  its  insurance 
fund  should  be  credited  on  its  books  to  an  "  Insurance 
Fund  "  account,  to  which  the  amount  of  all  claims  for  dam- 
ages to  the  property  covered  by  its  insurance  should  be 
charged.  To  such  account  should  be  charged  all  reinsurance 
premiums  paid  insurance  companies,  and  to  it  should  be 
credited  all  amounts  recovered  from  insurance  companies 
for  damage  to  property  reinsured  by  them. 

NOTE  B. — Appropriations  made  by  a  carrier  to  its  insur- 
ance fund  through  Income  Account  should  be  credited  directly 
to  its  "  Insurance  Fund  "  account. 

OTHER   EXPENSES. 

This  account  includes  all  expenses  in  connection  with  traffic 
expenses  not  properly  chargeable  to  other  "  Traffic  Expenses " 
accounts. 


IV.  TRANSPORTATION  EXPENSES. 

SUPERINTENDENCE. 

This  account  includes: 

PAY  OF  OFFICERS. —  Pay  of  vice-president  and  assistant,  gen- 
eral manager  and  assistant  when  directly  in  charge  of  transporta- 
tion, director  of  operation,  manager  of  transportation,  general 
superintendent  of  transportation,  superintendent  of  transporta* 
tion,  general  superintendent,  superintendent,  division  and  assist- 
ant superintendent,  superintendent  of  car  service,  lost-car  agent, 
train  master,  assistant  train  master,  road  foreman  of  locomotives, 
traveling  locomotive  engineer,  traveling  locomotive  fireman,  mem- 
bers of  examining  boards,  superintendent  of  mail  service,  travel- 
ing train  and  station  inspectors,  air-brake  instructor,  superin- 
tendent of  transfer  stations,  and  other  officers  engaged  exclu- 
sively in  the  transportation  department. 

PAY  OF  CLERKS  AND  ATTENDANTS. —  Pay  of  chief  and  other 
clerks  in  offices  and  porters  and  attendants  in  offices  and  on 
special  cars  of  officers  whose  pay  is  charged  to  this  account. 

OFFICE  AND  OTHER  EXPENSES. —  Rent  and  cost  of  repairing 
rented  offices;  telephone  service,  telegraph  messages,  and  cost  of 
3 


66     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

heat,  light,  ice,  water,  furniture,  and  supplies  (except  stationery 
and  printing),  such  as  atlases,  dictionaries,  directories,  maps, 
and  periodicals  for  offices  of  officers  whose  pay  is  charged  to  this 
account;  incidental  office  and  traveling  expenses  of  such  officers 
and  their  clerks;  cost  of  provisions  for  and  expenses  of  special 
cars  when  used  by  them  and  cost  of  running  special  trains  for 
officials  mentioned;  also  premiums  on  fidelity  bonds  of  such 
officers  and  their  assistants. 

NOTE. — When  officers  and  others,  above  enumerated,  have 
supervision  over  other  departments  also,  their  salaries  and 
expenses  should  be  apportioned  equally  between  the  depart- 
ments over  which  they  have  jurisdiction. 

DISPATCHING   TRAINS. 

This  account  includes  pay  of  chief  train  dispatchers,  their 
clerks  and  attendants;  pay  and  expenses  of  train  dispatchers 
and  their  copying  operators,  and  all  incidental  office  expenses; 
pay  and  expenses  of  operators  on  line  whose  duties  are  confined 
exclusively  to  train  movement. 

STATION  EMPLOYEES. 

This  account  includes: 

AGENTS,  CLERKS,  AND  ATTENDANTS. —  Pay  of  freight  and  ticket 
agents  in  charge  of  stations,  docks,  wharves,  and  piers;  relief 
agents,  assistant  agents,  express  agents,  depot  or  station  mas- 
ters, assistant  depot  or  station  masters,  station  passenger  and 
baggage  agents,  cashiers,  station  accountants,  clerks,  telephone 
and  telegraph  operators  at  stations,  car  clerks,  messengers,  col- 
lectors, ticket  examiners,  ticket  receivers,  and  ticket  collectors 
at  stations  (but  not  ticket  exchangers  or  collectors  on  trains), 
station  foremen,  train  callers  directing  passengers  to  trains,  sta- 
tion baggagemen,  janitors,  porters,  ushers,  station  gatemen  (but 
not  crossing  gatemen),  employees  in  information  bureaus,  pack- 
age and  parcel  rooms;  matrons,  maids,  policemen,  watchmen,  and 
detectives;  also  payments  for  time  of  customs  inspectors  at 
stations. 

LABOR  AT  STATIONS. —  Pay  of  warehousemen,  freight-house  fore- 
men, freight  callers,  freight  loaders  and  unloaders,  tallymen, 
deliverymen,  car  sealers,  weighmasters,  truckmen,  scalemen, 
coopers,  station  cleaners,  checkmen,  handlers,  teamsters,  steve- 
dores, longshoremen,  employees  at  coal-dock  terminals,  enginemen 
for  stationary  engines  operating  station  heating  and  lighting 
plants  or  elevators  in  passenger  or  freight  stations  or  operating 
freight  carriers  on  docks,  wharves,  and  piers  to  convey  freight; 


UNIFORM  SYSTEM  OF  ACCOUNTS.  67 

employees  attending  electric  lights,  carrying  and  weighing  mail 
at  stations;  transferring  freight  at  stations  for  whatever  reason; 
picking  up,  straightening,  and  reloading  lumber  and  other  ship- 
ments on  cars,  weighing  cars,  loading,  unloading,  feeding,  and 
watering  stock,  labor  at  stock  yards  (other  than  repairs),  ordi- 
nary cleaning  of  station  grounds  performed  by  station  cleaners, 
removing  snow  and  ice  from  station  platforms,  walks,  and  stock 
yards,  and  disinfecting  at  stations  and  stock  yards. 

NOTE. — This  account  should  not  include  the  pay  or  ex- 
penses of  telegraph  and  telephone  operators  provided  for 
under  accounts  "  Dispatching  Trains "  and  "  Telegraph  and 
Telephone — Operation  "  or  pay  "or  expenses  of  employees 
provided  for  under  accounts  "  Stock  Yards  and  Grain  Eleva- 
tors "  and  "  Coal  and  Ore  Docks,"  or  those  engaged  in 
"  Outside  Operations." 

WEIGHING    AND    CAR-SERVICE    ASSOCIATIONS. 

This  account  includes  expenses  of  weighing  and  inspection 
bureaus  and  car-service  associations. 

STOCK   YARDS  AND  GRAIN  ELEVATORS. 

This  account  includes  pay  of  employees  and  cost  of  supplies 
and  all  other  expenses  incurred  in  operating  stock  yards  Di- 
gram elevators,  which  are  not  operated  as  "  Outside  Operations." 

COAL  AND  ORE  DOCKS. 

This  account  includes  pay  of  employees  and  cost  of  supplies, 
and  all  other  expenses  incurred  in  operating  coal  and  ore  docks, 
which  are  not  operated  as  "  Outside  Operations." 

STATION  SUPPLIES  AND  EXPENSES. 

This  account  includes: 

HEATING. —  Costs  of  fuel,  water,  steam,  and  supplies  used  in 
heating  stations,  waiting  rooms,  freight  and  passenger  offices, 
and  other  station  buildings. 

LIGHTING. —  Cost  of,  or  payments  for,  lighting  streets  and  sta- 
tions, gas,  oil,  electric  current,  carbons,  incandescent  lamps,  and 
other  supplies  used  in  lighting  stations,  waiting  rooms,  freight 
and  passenger  offices,  and  other  station  buildings  and  street  ap- 
proaches thereto. 

OTHEE  EXPENSES. —  Rent  of  station  buildings ;  cost  of  furniture 
and  renewals  and  repairs  thereof;  telephone  service,  express 
charges,  supplies,  hand  implements  for  handling  freight  and  bag- 
gage at  stations,  power  for  freight  and  passenger  elevators,  oil 


68     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

and  wicking  used  in  lanterns  of  watchmen  (except  track  watch- 
men) or  other  employees  in  or  about  stations;  uniforms,  uniform 
trimmings  and  badges  for  station  employees,  material  used  at  sta- 
tions for  packing  freight;  payments  for  transferring  mail;  horses 
and  vehicles  for  station  use,  livery,  and  shoeing  horses;  feed  and 
water  for  stock  when  carrier  is  responsible;  payments  to  ware- 
house companies  for  storage  of  freight;  cleaning  privy  vaults. 

Payments  for  water,  washing  towels,  sprinkling  about  stations; 
rents  for  use  of  automatic  weighing  and  recording  attachments 
for  scales;  also  premiums  on  fidelity  bonds  of  agents  and  other 
station  employees,  and  those  covering  merchandise  transported; 
licenses  for  ticket  agents,  agents'  expenses,  reports  of  commercial 
standing,  and  membership  fees  in  agents'  associations. 

The  following  is  a  list  of  the  more  important  articles  charge- 
able to  this  account: 


Atlases, 

Dusters, 

Lamp   globes, 

Awnings, 

Electric   fans, 

Lamp  mantles, 

Axes, 

Electric  lamps,  In- 

Lamps,   not    perma- 

Baggage checks, 

candescent, 

nently  attached  to 

Barometers, 

Electric-light      sup- 

buildings, 

Baskets, 

plies, 

Lanterns, 

Bicycles, 

Extinguishers,  hand, 

Lantern    fittings, 

Blocking, 

Feather  dusters, 

Lantern    globes, 

Brooms, 

Files,  document, 

Letter  boxes, 

Brushes, 

Fire  buckets, 

Mail    bags, 

Buckets, 

Flags, 

Maps  and  cases, 

Bulletin   boards, 

Floor  coverings, 

Marking  brushes, 

Call  bells, 

Gang   planks, 

Marking  pots, 

Candles, 

Gas, 

Marline, 

Carpets, 

Hampers, 

Matches, 

Car  seal  presses, 

Harness, 

Measures, 

Chains, 

Hatchets, 

Medical    boxes, 

Chairs, 

Hoes, 

Mirrors, 

Chair   cushions, 

Hooks, 

Money    drawers, 

Chalk, 

Horses, 

Nails    for    boxing, 

Chamois   skins, 

Hose, 

Newspapers, 

Check  boxes, 

Hose   couplings, 

on, 

Check  racks, 

Ice, 

Oil  cans, 

City  directories, 

Ice    barrels, 

Padlocks, 

Clocks, 

Ice    boxes, 

Pails, 

Coal  hods, 

Ice   buckets, 

Pinch    bars, 

Cold  chisels, 

Ice    carts, 

Rakes, 

Copy-press   stands, 

Ice  tongs, 

Reflectors, 

Counter  brushes, 

Keys, 

Rolling      chairs      for 

Counter  scales, 

Ladders  for  cleaning 

invalids, 

Cups, 

and   lighting, 

Rubber   hose, 

Curtains, 

Lampblack, 

Safes, 

Cuspidors, 

Lamp   burners, 

Sawdust, 

Desks, 

Lamp  chimneys, 

Saws, 

Dippers, 

Lamp  fittings, 

Scoops, 

UNIFORM  SYSTEM  OF  ACCOUNTS. 


69 


Scales,  portable, 
Scrubbing    brushes, 
Settees, 
Shovels, 
Sledges, 
Soap, 
Spades, 
Sponges, 
Sprinkling  cans, 
Stools, 

Stove    blacking, 
Stoves      and      stove- 
pipe, 


Tables, 
Tacks, 
Tarpaulins  (not  for 

cars), 

Thermometers, 
Ticket  cases, 
Tongs, 
Tool   boxes, 
Torpedoes, 
Towels, 
Trucks, 
Twine, 


Typewriter    stands, 

Wagons, 

Wash   basins, 

Waste, 

Water    barrels, 

Water    bowls, 

Water  cans, 

Water   coolers, 

Water   palls, 

Wheelbarrows, 

Whisk   brooms 

Wrenches. 


YARDMASTERS  AND  THEIR  CLERKS. 

This  account  includes  pay  of  general  yardmaster,  yardmaster, 
assistant  yardmaster,  general  yard  foreman,  their  clerks  and  at- 
tendants, and  of  employees  engaged  in  calling  yardmen,  passenger 
and  freight  trainmen;  also  policemen,  watchmen,  and  detectives 
in  yard  service. 

NOTE. — This  account  and  the  following  nine  accounts, 
"  Yard  Conductors  and  Brakemen,"  "  Yard  Switch  and  Sig- 
nal Tenders,"  "  Yard  Supplies  and  Exp-enses,"  "  Yard  Engine- 
men,"  "  Enginehouse  Expenses — Yard,"  "  Fuel  for  Yard  Lo- 
comotives," "  Water  for  Yard  Locomotives,"  "  Lubricants 
for  Yard  Locomotives,"  and  "  Other  Supplies  for  Yard  Lo- 
comotives," refer  only  to  yards  where  regular  switching 
service  Is  maintained. 

YARD   CONDUCTORS   AND   BRAKEMEN. 

This  account  includes  pay  of  yard  conductors  or  yard  foremen 
and  yard  brakemen  or  yard  switchmen  engaged  in  passenger  and 
freight  yard  and  terminal  switching  service. 


YARD  SWITCH  AND  SIGNAL  TENDERS. 

This  account  includes  pay  of  employees  engaged  in  operating 
signals  and  interlocking  plants  in  yards  used  exclusively  for  the 
government  of  the  movement  of  yard  trains;  such  as  switch 
tenders,  signalmen  (other  than  telegraph  operators),  levermen, 
batterymen,  stationary  engineers  and  firemen  operating  air  com- 
pressors furnishing  power  for  signals,  lampmen,  lamp  cleaners, 
and  lamplighters. 

YARD  SUPPLIES  AND  EXPENSES. 

This  account  includes  expenses  of  employees  named  under 
account,  "  Yardmasters  and  their  Clerks,"  cost  of  heating  and 
lighting  their  offices  and  other  supplies  furnished  therefor.  Sup- 


70     PUBLIC  SERVICE  COMMISSION — SECOND  DISTEICT. 

plies  furnished  yard  conductors  and  brakemen,  supplies  for  all 
switch  lights  and  for  interlocking  plants  or  other  signal  ap- 
pliances at  terminals;  oil,  wicks,  etc.,  for  switch  lamps,  sema- 
phore lamps,  or  other  signals  and  lanterns;  flags,  switch  ropes 
and  chains,  and  other  supplies  furnished  employees  whose  wages 
are  charged  to  accounts,  "  Yardmasters  and  their  Clerks,"  "  Yard 
Conductors  and  Brakemen,"  and  "  Yard  Switch  and  Signal  Ten- 
ders; "  payments  for  lighting  yards,  fuel  and  supplies  for  heat- 
ing and  lighting  yard  interlocking  or  other  signal  towers,  and 
switch  tenders'  houses;  also  other  similar  items. 

YARD    ENGINEMEN. 

This  account  includes  pay  of  engineers  and  firemen  engaged 
in  passenger  and  freight,  yard  and  terminal  switching  and  trans- 
fer service. 

ENGINEHOUSE  EXPENSES  —  YARD. 

This  account  includes  pay  of,  and  cost  of  supplies  furnished 
to,  callers,  watchmen,  and  other  employees  engaged  in  wiping, 
cleaning,  firing  up,  dumping,  boiler  washing,  cleaning  fire  boxes, 
watching  and  dispatching  locomotives;  and  of  other  engine- 
house  employees,  such  as  tool  checkers,  enginehouse  cleaners, 
cinder  pit  cleaners,  clinker  dumpers,  truck  packers,  turntable 
operators,  sand  dryers,  inspectors  of  smokestacks  and  ash  pans, 
when  engaged  in  caring  for  locomotives  in  yard  or  terminal 
service;  also  a  proportion  of  wages  paid  enginehouse  foreman 
and  their  clerks. 

Some  of  the  more  important  items  chargeable  to  this  account 
are:  Boiled  oil,  lampblack,  rags,  waste,  lye,  cleaning  and  polish- 
ing compounds,  tools  for  truck  packers  and  hostlers,  signal  lights 
on  turntables  and  transfer  tables  at  enginehouses,  expenses  of 
operation  of  such  tables  by  power;  heating  and  lighting  engine- 
houses  and  offices  in  them;  oil  for  lubricating  turntables;  shovels, 
wheelbarrows,  and  other  tools  for  cleaning  around  enginehouses 
and  handling  cinders;  rent  of  cinder  cars  used  at  cinder  pits; 
hose  and  water  for  cinder  pits  and  for  washing  out  boilers,  cup- 
boards in  enginehouses,  mechanical  blowers  and  fire  lighters  for 
starting  locomotive  fires. 

NOTE. — When     enginehouse    expenses    are    incurred    jointly 
for    yard    and    road    locomotives    they    should   be    apportioned 
'     on  basis  of  number  of  locomotives  of  each  class  handled. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  71 

FUEL   FOR  YARD  LOCOMOTIVES. 

This  account  includes  cost  at  point  of  issue  of  coal,  coke,  oil, 
wood,  and  other  fuel  issued  to  yard  locomotives.  It  includes 
cost  of  loading  into  tenders,  proportion  of  pay  of  fuel  agents 
and  clerks  engaged  in  accounting  for  fuel  at  fuel  stations,  and 
cost  of  wheelbarrows,  shovels,  scoops,  picks,  and  other  tools  used 
thereat. 

NOTE. — Repairs  and  renewals  of  coal  chutes,  buggies,  air 
hoists,  pockets,  screens,  etc.,  should  be  charged  to  account 
"  Buildings,  Fixtures  and  Grounds." 

WATER  FOR  YARD  LOCOMOTIVES. 

This  •  account  includes  the  cost  of  water  furnished  yard  loco- 
motives, including  the  cost  of  labor  and  material  consumed  in 
operating,  heating,  and  lighting  water  stations;  gasoline,  oil, 
waste,  gasoline-engine  batteries,  thaw-out  hose,  rubber  packing, 
i  tlions  for  water  cars  and  locomotives,  iron  barrels  for  storing 
gasoline,  stoves,  stove  furniture,  coal,  chemicals,  and  other  com- 
pounds injected  into  locomotive  boilers  to  decrease  scale  forma- 
tions on  boiler  tubes;  operating  water  purifying  plants,  tools,  and 
other  supplies  ( when  not  chargeable  to  account  "  Roadway  Tools 
and  Supplies  " )  ;  also  such  items  as  breaking  ice  in  water  tanks, 
thawing  out  tank  spouts  and  water  cars,  keeping  fires  in  tanks 
and  water  cars  to  prevent  freezing,  shoveling  snow  in  locomotive 
tenders,  temporary  connections  between  water  cars  and  locomo- 
tive tenders;  also  amounts  paid  for  water  furnished  for  locomo- 
tives, including  rent  of  ponds,  lakes,  sluices,  or  other  sources  of 
water  supply  for  this  purpose,  and  right  of  way  for  pipe  lines. 

NOTE. — The  apportionment  of  water  as  between  yard  and 
road  locomotives  should  be  on  the  basis  of  the  relative  num- 
ber of  tender  tanks  taken. 

LUBRICANTS  FOR  YARD  LOCOMOTIVES. 

This  account  includes  the  cost  of  valve,  engine,  and  car  oil, 
grease,  waste,  and  compounds  for  the  lubrication  of  locomotives 
in  yard  service. 

OTHER  SUPPLIES  FOR  YARD  LOCOMOTIVES. 

This  account  includes  the  cost  of  headlight  and  signal  oil  and 
wicks  used  in  headlights,  signal  lights,  and  enginemen's  torches; 
supplies  for  electric-light  dynamos  and  carbide  for  acetylene  gas 
for  lights  on  locomotives  in  yard  service;  also  the  cost  of  furni- 
ture, tools,  and  other  movable  articles  and  supplies  required  fully 
to  equip  yard  locomotives  for  service. 


72     PUBLIC  SEEVICE  COMMISSION — SECOND  DISTRICT. 


The  following  are   Some   of  the  items    chargeable  to   this   ac- 
count, when  furnished  for  use  of  yard  enginemen: 


Ash  hoes, 

Ash-pan   rods, 

Axes, 

Bars,  buggy, 

Bell   cords, 

Boxes    (portable), 

Brooms, 

Brushes, 

Buckets, 

Chimneys, 

lights, 
Chisels, 
Clinker  hooks, 
Crowbars, 
Files, 
Flags, 

Grate  shakers, 
Hammers, 
Haarisaws, 
Hatchets, 


hefid- 


Hose  (not  air  brake, 
a  i  r  signal,  or 
steam) .  4 

Hose   reels, 

Jacks, 

Jackscrews, 

Lamps   (signal   only), 

Lanterns  and  parts, 

Locks  for  portable 
boxes, 

Matches, 

Metallic    packing, 

Oilers, 

Oil    cans, 

Packing  hooks, 

Packing   spoons, 

Picks, 

Pinch   bars, 

Plugging    bars, 


Pokers, 
Saws, 
Scoops, 
Shovels, 
Slash  bars, 
Sledges, 
Soap, 

Switch   chains, 
Switch   ropes, 
Switch  poles, 
Thaw-out    hose, 
Tool      boxes       (port- 
able), 
Torches, 
Torpedoes, 
Water    buckets, 
Water  coolers, 
Wrecking  frogs, 
Wrenches. 


NOTE. — For    cost    of    sand,    see 
for  Road  Locomotives." 


account    "  Other    Supplies 


OPERATING  JOINT   YARDS   AND  TERMINALS  —  DR. 

This  account  includes  a  carrier's  proportion  of  costs  incurred 
to  operate  joint  yards,  terminals,  and  other  facilities  (except 
joint  tracks)  operated  by  other  companies. 

NOTE. — The  purpose  of  this  account  is  to  show  the 
amounts  accruing  against  a  carrier  for  its  proportion  of  the 
expense  of  operating  joint  yards  and  terminals  operated  by 
other  companies,  but  in  the  joint  use  of  which  a  carrier 
participates.  The  bill  rendered  by  any  creditor  against  a 
debtor  for  the  latter's  proportion  of  expense  of  operation 
of  joint  facilities  should  show  the  distribution  of  the  total 
.  charge  among  the  general  accounts  as  made  by  the  creditor 
and  such  distribution  should  be  adhered  to  by  the  debtor. 


OPERATING   JOINT  YARDS    AND   TERMINALS  —  CR. 

This  account  includes  the  proportion  of  costs  to  operate  joint 
yards,  terminals,  and  other  facilities  (except  joint  tracks)  oper- 
ated by  a  carrier,  chargeable  to  other  companies. 

NOTE. — The  purpose  of  this  account  is  to  show  the  amounts 
accruing  in  favor  of  a  carrier  against  other  companies  for 
their  proportion  of  the  expense  of  operating  joint  yards  and 
terminals  operated  by  a  carrier,  but  in  the  joint  use  of  which 
other  companies  participate.  The  bill  rendered  by  any 


UNIFORM  SYSTEM  OF  ACCOUNTS.  73 

creditor  against  a  debtor  for  the  latter's  proportion  of  ex- 
pense of  operation  of  joint  facilities  should  show  the  distri- 
bution of  the  total  charge  among  the  general  accounts  as 
made  by  the  creditor,  and  such  distribution  should  be  ad- 
hered to  by  the  debtor. 

MOTORMEN. 

This  account  includes  pay  of  motormen  while  engaged  in  run- 
ning electric  locomotives  or  cars  (except  those  engaged  in  work- 
train  service)  or  while  deadheading  in  connection  therewith;  also 
pay  and  expenses  of  motormen  engaged  in  piloting  electric  trains 
or  cars  over  home  lines. 

ROAD   ENGINEMEN. 

This  account  includes  pay  of  engineers  and  firemen  while  en- 
gaged in  revenue-train  service  or  while  deadheading  in  connection 
therewith. 

NOTE. — •  Pay  of  engineers  and  firemen  on  locomotives  en- 
gaged in  work-train  service  should  be  charged  as  a  part  of 
the  work  on  which  engaged. 

ENGINEHOUSE  EXPENSES  —  ROAD. 

This  account  includes  pay  of  and  supplies  furnished  to  callers, 
watchmen,  and  other  employees  engaged  in  wiping,  cleaning,  firing 
up,  dumping,  boiler  washing,  cleaning  fire  boxes,  watching,  and 
dispatching  locomotives;  and  of  other  enginehouse  employees, 
such  as  tool  checkers,  enginehouse  cleaners,  cinder  pit  cleaners, 
clinker  dumpers,  truck  packers,  turntable  operators,  sand  dryers, 
inspectors  of  smokestacks  and  ashpans,  when  engaged  in  caring 
for  locomotives  in  road  service;  also  a  proportion  of  wages  paid 
enginehouse  foremen  and  their  clerks. 

Some  of  the  more  important  items  chargeable  to  this  account 
are:  Boiled  oil,  lampblack,  rags,  waste,  lye,  cleaning  and  polishing 
compounds,  tools  for  truck  packers  and  hostlers,  signal  lights  on 
turntables  and  transfer  tables  at  enginehouses,  expense  of  opera- 
tion of  such  tables  by  power,  heating,  and  lighting  enginehouses 
and  offices  in  them,  oil  for  lubricating  turntables,  shovels,  wheel- 
barrows, and  other  tools  for  cleaning  around  enginehouses  and 
handling  cinders;  rent  of  cinder  cars  used  at  cinder  pits;  hose 
and  water  for  cinder  pits  and  for  washing  out  boilers;  cupboards 
in  enginehouses,  mechanical  blowers,  and  fire  lighters  for  starting 
locomotive  fires. 

NOTE  A. — •  When  engine-house  expenses  are  incurred 
jointly  for  yard  and  road  locomotives,  they  should  be  appor- 
tioned on  basis  of  number  of  locomotives  handled. 


74     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

NOTE  B.  —  Cost  of  engine-house  expenses  on  locomotives  en- 
gaged in  work-train  service  should  be  charged  as  a  part  of 
the  work  on  which  engaged. 

FUEL    FOR  ROAD   LOCOMOTIVES. 

This  account  includes  cost  at  point  of  issue  of  coal,  coke,  oil, 
wood,  and  other  fuel  issued  to  road  locomotives.  It  includes  cost 
of  loading  into  tenders,  proportion  of  pay  of  fuel  agents  and  clerks 
engaged  in  accounting  for  fuel  at  fuel  stations,  and  cost  of  wheel- 
barrows, shovels,  scoops,  picks,  and  other  tools  used  thereat. 

NOTE  A. —  Repairs  and  renewals  of  coal  chutes,  buggies, 
air  hoists,  pockets,  screens,  etc.,  should  be  charged  to  ac- 
count, "  Buildings,  Fixtures,  and  Grounds." 

NOTE  B. —  Cost  of  fuel  issued  to  locomotives  'engaged  in 
work-train  service  should  be  charged  as  a  part  of  the  work  on 
which  engaged. 

i 
WATER   FOR    ROAD   LOCOMOTIVES. 

This  account  includes  the  cost  of  water  furnished  road  locomo- 
tives, including  the  cost  of  labor  and  material  consumed  in  oper- 
ating, heating,  and  lighting  water  stations;  gasoline,  oil,  waste, 
gasoline-engine  batteries,  thaw-out  hose,  rubber  packing,  siphons 
for  water  cars  and  locomotives,  iron  barrels  for  storing  gasoline, 
stoves,  stove  furniture,  coal,  chemicals,  and  other  compounds  in- 
jected into  locomotive  boilers  to  decrease  scale  formations  on 
boiler  tubes;  operating  water-purifying  plants,  tools,  and  other 
supplies  (when  not  chargeable  to  account  "Roadway  Tools  and 
Supplies  ")  ;  also  such  items  as  breaking  ice  in  water  tanks,  thaw- 
ing out  tank  spouts  and  water  cars,  keeping  fires  in  tanks  and 
water  cars  .to  prevent  freezing,  shoveling  snow  in  locomotive 
tenders,  temporary  connections  between  water  cars  and  locomotive 
tenders;  also  amounts  paid  for  water  furnished  for  locomotives, 
including  rent  of  ponds,  lakes,  sluices,  or  other  sources  of  water 
supply  for  this  purpose,  and  right  of  way  for  pipe  lines. 

NOTE  A. —  The  apportionment  of  water  as  between  yard 
and  road  locomotives  should  be  on  the  basis  of  the  relative 
number  of  tender  tanks  taken. 

NOTE  B. —  Cost  of  water  and  expenses  of  water  supply  for 
locomotives  engaged  in  work-train  service  should  be  charged 
as  a  part  of  the  work  on  which  engaged. 

LUBRICANTS    FOR    ROAD    LOCOMOTIVES. 

This  account  includes  the  cost  of  valve,  engine,  and  car  oil, 
grease,  waste,  and  compounds  for  the  lubrication  of  locomotives 
in  road  service. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  75 

NOTE. —  Cost  of  lubricants  for  locomotives  engaged  in  work- 
train  service  should  be  charged  as  a  part  of  the  work  on 
which  engaged. 

OTHER   SUPPLIES   FOR  ROAD   LOCOMOTIVES. 

This  account  includes  the  cost  of  headlight  and  signal  oil  and 
wicks  used  in  headlights,  signal  lights,  and  enginemen's  torches ; 
supplies  for  electric  light  dynamos  and  carbide  for  acetylene  gas 
for  lights  on  locomotives  in  road  service;  also  the  cost  of  furni- 
ture, tools,  and  other  movable  articles  and  supplies  required  fully 
to  equip  road  locomotives  for  service;  fuel  for  sand  dryers  and 
cost  of  sand  and  of  loading  it  at  sand  pits;  wheelbarrows,  shovels, 
and  sand  screens  used  in  handling  sand  for  road  locomotives. 

The  following  are  some  of  the  more  important  items  chargeabl" 
to  this  account: 


Ash    hoes, 

Ash-pan   rods, 

Axes, 

Bars,  buggy, 

Bell    cords, 

Boxes  (portable), 

Brooms, 

Brushes, 

Buckets, 

•Chimneys 

light), 
Chisels, 
Clinker  hooks, 
Crowbars, 
Files, 

Grate  shakers, 
Flags, 
Hammers, 
Handsaws, 
Hatchets, 


Hose  (not  air  brake, 
a  i  r      signal,      or 
steam), 
Hose  reels, 
Jacks, 
Jackscrews, 
Lamps   (signal  only), 
Lanterns  and  parts, 
Locks  for  portable 
(head-  boxes, 

Matches, 

Metallic   packing, 
Oilers, 
Oil    cans, 
Packing  hooks, 
Packing    spoons, 
Picks, 
Pinch  bars, 
Plugging    bars, 
Pokers, 


Sand, 
Saws, 
Scoops, 
Shovels, 
Slash   bars, 
Sledges, 
Soap, 

Switch  chains, 
Switch  ropes, 
Switch   poles, 
Thaw-out  hose, 
Tool      boxes      (port- 
able), 
Torches, 
Torpedoes, 
Water    buckets, 
Water  coolers, 
Wrecking   frogs, 
Wrenches. 


NOTE  A. —  Cost  of  other  supplies  for  locomotives  engaged 
in  work-train  service  should  be  charged  as  a  part  of  the  work 
on  which  engaged. 

NOTE  B. —  The  cost  of  sand  as  between  yard  and  road  loco- 
motives being  undeterminable,  the  entire  cost  of  sand  issued 
to  all  locomotives  should  be  charged  to  this  account. 

OPERATING  POWER  PLANTS. 

This  account  includes: 

PAY. —  Pay  of  employees  engaged  in  operating  electric  power 
stations  and  substations,  including  engine  rooms,  boiler  houses, 
dynamo  or  power  houses,  etc.,  such  as  engineers,  firemen,  elec- 


Y6     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

tricians,  dynamomen,  oilers,  cleaners,  coal  passers,  and  other 
employees,  except  those  engaged  in  making  repairs  and  renewals. 

FUEL. —  All  expenditures  for  coal,  oil,  or  gas  used  as  fuel,  or 
other  fuel,  including  freight  or  other  delivery  charges,  if  any, 
and  labor  unloading  or  stocking. 

WATER. —  Cost  of  water  used  to  produce  steam,  or  to  operate 
a  water-power  plant,  including  pumping,  rent  of  ponds,  streams, 
and  pipe  lines. 

OTHER  SUPPLIES  AND  EXPENSES. —  Cost  of  lubricants,  oil,  waste, 
grease,  etc.,  used  on  engines,  shafting,  dynamos,  and  pumps;  also 
carbon  brushes,  fuses,  lamps,  and  other  supplies,  heat,  light,  and 
other  expenses  not  elsewhere  specified. 

PURCHASED  POWER. 

This  account  includes  all  payments  for  power  purchased  for 
the  propulsion  of  electric  locomotives,  trains,  or  cars. 

ROAD    TRAINMEN. 

This  account  includes  the  pay  of  train  auditors,  conductors, 
baggagemen,  brakemen,  flagmen,  train  porters  (except  on  cars 
used  in  nonre venue  service),  train  guards,  water  carriers,  and 
other  trainmen  while  engaged  in  revenue  train  service,  or  dead- 
heading in  connection  therewith;  also  pay  of  pilots  engaged  in 
piloting  trains  over  home  lines. 

NOTE. —  Pay    of    trainmen    engaged    in    work-train    service 
should  be  charged  as  a  part  of  the  work  on  which  engaged. 

TRAIN  SUPPLIES  AND  EXPENSES. 

This  account  includes: 

CLEANING  CARS. —  Pay  of  car  cleaners ;  also  employees  engaged 
in  scrubbing  the  outside  of  cars  at  car-cleaning  or  station  yards; 
cost  of  hose  for  washing  cars,  steam  hose,  and  fuel  for  heating 
water  for  washing  cars,  water  used  for  cleaning  cars,  compressed 
air  for  cleaning  cushions  and  car  seats;  brooms,  brushes,  soap, 
modoc,  and  other  liquids,  sponges,  and  all  other  material  for 
cleaning  and  disinfecting  cars. 

HEATING  CARS. — Pay  of  employees  engaged  in  handling  coal  for 
heating  cars  and  removing  ashes  from  stoves  in  cars;  stoves  and 
heaters  for  temporary  use  in  freight  cars;  cost  of  hose  and  loose 
or  movable  articles  connected  with  heating  plants  at  stations  used 
for  supvlying  heat  to  cars ;  fuel,  steam,  or  other  heating  materials, 
expenses  of  boiler  plants  used  for  supplying  heat  to  cars  at  sta- 
tions and  yards. 


UNIFORM  SY'STEM  OF  ACCOUNTS.  77 

LIGHTING  CARS. —  Pay  of  employees  engaged  in  filling  and  clean- 
ing lamps  for  lighting  cars;  cost  of  supplying  or  pumping  gas 
into  cars  and  hose  used  in  connection  therewith ;  gas,  electric  cur- 
rent, oil,  candles,  wicks,  globes,  shades,  chimneys,  and  all  other 
supplies  used  in  lighting  cars;  supplies  and  fuel  for  gas-pumping 
plants,  gas-pump  engines,  gas  pumps,  carburetors,  and  filling  cans 
for  carburetors. 

LUBRICATING  CARS. —  Pay  of  car  oilers ;  also  employees  engaged 
in  distributing  supplies  for  lubricating  cars;  cost  of  tools,  such 
as  packing  hooks  and  irons,  dope  buckets,  oil,  grease,  waste,  wool, 
and  other  supplies  used  in  lubricating  cars. 

ICING  AND  WATERING  CARS. —  Pay  of  employees  engaged  in  icing 
and  watering  cars;  cost  of  ice,  water,  and  tools,  such  as  buckets, 
ladders,  and  hose  used  in  icing  and  watering  cars;  also  cost  of 
refrigeration  when  borne  by  the  carrier. 

DETOURING  TRAINS. —  Cost  of  temporary  use  of  tracks  of  other 
companies,  including  the  cost  of  pilot  service,  on  account  of 
wrecks,  washouts,  landslides,  snow  blockades,  and  other  defects 
of  tracks,  bridges,  or  tunnels. 

OTHER  EXPENSES. — Pay  of  attendants'  keeping,  and  cost  of  sup- 
plies furnished,  bunk  rooms  for  engineers,  firemen,  and  train- 
men;  contributions  to  Y.  M.  C.  A.  and  similar  organizations,  in- 
cluding pay  of  superintendents  and  secretaries  of  reading  rooms ; 
cost  of  oil  and  wicking  for  train  signal  lamps  and  for  lanterns 
of  trainmen  (except  work  trainmen),  waste  for  cleaning  lamp* 
and  lanterns,  and  pay  of  employees  engaged  exclusively  in  clean* 
ing,  trimming,  and  filling  them;  cost  of  miscellaneous  supplies 
furnished  cars  for  the  purpose  of  protection  against  accidents  and 
fires;  provisions,  supplies,  or  board  for  passengers,  or  feed  for 
live  stock  on  snow-bound  trains  or  trains  delayed  by  other  causes ; 
cost  of  bedding  for  stock  cars,  dunnage  furnished  cars,  chains  for 
securing  loads,  temporary  grain  doors,  temporary  lining  of  freight 
cars  for  carrying  freight  otherwise  liable  to  injury,  planking  cars 
for  shipments  of  billets  and  other  material,  boards  for  flooring 
fruit  cars,  boards  and  slats  to  fit  box  and  stock  cars  for  carrying 
coal,  coke,  and  other  freight;  safety  chains  for  holding  together 
twin  and  triple  cars;  opening  ends  of  cars  for  shipment  of  rails 
and  structural  material;  transferring  passengers,  express  matter, 
baggage,  mail,  and  freight  on  account  of  defective  tracks,  bridges, 
or  tunnels;  premiums  on  fidelity  bonds  of  trainmen;  cost  of  ap- 
paratus for  testing  sight  and  hearing  of  engineers,  firemen,  and 
trainmen;  uniforms,  uniform  trimmings,  and  badges  for  train- 
men; laundry  work  for  cars;  also  cost  of  miscellaneous  supplies 
required  fully  to  equip  revenue  trains  for  service. 


78     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 


The  following  is  a  list  of  the  more  important  articles  charge- 
able to  this  account: 


Axes, 

Beds,  bed  linen, 
and  blankets, 

Bell  cords  (re- 
newals), 

Brooms, 

Brushes, 

Bull's-eyes, 

Candles, 

Chains, 

Chimneys, 

Cold  chisels, 

Conductors'  punches, 

Cuspidors, 

Disinfecting  ma- 
chines, portable, 

Fire    buckets, 

Flags, 

Fusees. 

Grease    buckets, 

Hammers, 


Hatchets, 
Ice, 
Jacks, 
Jackscrews, 
Lamp   boards, 
Lantern  fixtures, 
Lanterns, 

Lumber  for  dunnage, 
Matcnes, 
Medical    boxes, 
Notices, 
Oil   cans, 
Order    hoops, 
Packing    hooks, 
Padlocks     and     cus- 
tom locks  on  cars, 
Pails, 
Punches, 
Saws, 
Scoops, 
Shovels, 


Signal   boxes, 

Signs    on    cabooses, 

Sledges, 

Soap, 

Straw  and  sawdust, 

Switch  chains, 

Switch    ropes, 

Tin  boxes  for  train- 
men, 

Torpedoes, 

Towels, 

Trainmen's  lanterns, 

Train  signal  lamps, 

Train  tool  boxes, 

Tumblers, 

Ventilator  and  lamp 
sticks, 

Water  buckets, 

Water  coolers, 

Wrecking  frogs, 

Wrenches. 


INTERLOCKERS,     BLOCK    AND     OTHER    SIGNALS  —  OPERA- 
TION. 

This  account  includes  pay  of  employees  engaged  in  operating 
signals  and  interlocking  plants  (other  than  those  exclusively  used 
for  the  government  of  the  movement  of  yard  locomotives  and 
trains),  such  as  switch  tenders,  signalmen  (other  than  telegraph 
operators),  levermen,  batterymen,  stationary  engineers  and  fire- 
men operating  air  compressors  used  in  connection  with  signals; 
lampmen,  lamp  cleaners,  and  lamp-lighters;  cost  of  supplies  used 
in  operating  signals  and  cost  of  fuel,  water,  light,  furniture,  and 
supplies  for  signal  offices. 

NOTE. — •  Pay  of  employees  engaged  exclusively  in  operat- 
ing yard  signal  and  interlocker  plants  should  be  charged  to 
account  "  Yard  Switch  and  Signal  Tenders." 

CROSSING  FLAGMEN  AND  GATEMEN. 

This  account  includes  pay  of  street  and  highway  crossing  gate 
keepers  and  flagmen  and  cost  of  supplies  used  by  them. 

DRAWBRIDGE   OPERATION. 

This  account  includes  all  labor  expended  in  the  operation  of 
drawbridges,  such  as  pay  of  bridge  tenders,  engineers  of  stationary 
engines  turning  drawbridges,  watchmen,  etc.;  also  cost  of  sup- 
plies such  as  fuel,  oil,  lanterns,  water,  waste,  boats,  stoves,  chairs, 
brooms,  pails,  etc. 


UNIFORM  .  SYSTEM  OF  ACCOUNTS.  T9 

CLEARING  WRECKS. 

This  account  includes  all  expenses  of  clearing  wrecks  (except 
wrecks  of  work  trains,  which  should  be  charged  to  the  work  on 
which  the  train  was  engaged)  ;  cost  of  material  used  and  labor 
expended  in  replacing  wrecked  equipment  upon  the  tracks,  and 
the  attendant  expenses  of  the  wrecking  trains  and  wrecking  tools 
used  in  such  work;  cost  of  labor  building  temporary  tracks  around 
wrecks  and  removing  such  tracks;  payments  for  reloading  or 
transferring  freight,  passengers,  express,  baggage,  and  mail;  pro- 
visions or  board  for  men  clearing  up  or  watching  at  wrecks. 

TRAIN  SERVICE. —  Pay  of  train  enginemen,  trainmen,  and  en- 
ginehousemen ;  cost  of  fuel,  stores,  and  other  supplies  for  train 
locomotives  and  cars;  cost  of  oil  and  wicKing  used  in  lanterns 
of  train  enginemen  and  trainmen  while  such  employees  and  equip- 
ment are  engaged  in  clearing  wrecks. 

NOTE. —  The  cost  of  restoring  roadbed  and  tracks  to  orig- 
inal condition  and  the  cost  of  repairing  and  renewing  equip- 
ment damaged  or  destroyed  in  wrecks  should  be  charged  to 
the  proper  "  Maintenance  of  Way  and  Structures "  and 
"Maintenance  of  Equipment"  accounts. 

TELEGRAPH  AND  TELEPHONE  —  OPERATION. 

This  account  includes: 

OPERATORS  AND  MESSENGERS. —  Pay  of  telegraph  operators  and 
messengers  in  telegraph  and  relay  offices  other  than  those  em- 
ployed in  dispatching  trains  and  those  located  at  stations  who 
also  perform  other  station  work. 

TELEPHONES. —  Pay  of  operators  and  messengers;  cost  of  chemi- 
cals, coppers,  zincs,  and  other  supplies  for  charging  telephone  bat- 
teries; costs  incident  to  the  use  of  telephone  cable  lines,  and 
conduits,  and  telephone  rents  and  expenses  not  otherwise  pro- 
vided for. 

OTHER  EXPENSES. —  Pay  and  expenses  of  superintendent  of  tele- 
graph, his  clerks  and  attendants,  and  incidental  office  expenses; 
pay  and  expenses  of  telegraph  censor;  cost  of  chemicals,  coppers, 
zincs,  and  other  supplies  for  charging  telegraph  batteries;  rent, 
fuel,  light,  furniture,  and  other  supplies  for  telegraph  offices ; 
bicycles  for  messengers;  excess  payments  to  telegraph  companies; 
costs  incident  to  rent  of  telegraph  conduits,  telegraph  lines,  and 
telegraph  poles  of  other  companies. 

NOTE. —  The  salaries  and  expenses  of  superintendents  and 
assistant  superintendents  of  telegraph  when  engaged  in  both 
maintaining  and  operating  telegraph  and  telephone  lines 
should  be  charged  50  per  cent  to  account  "  Telegraph  and 
Telephone  Lines  "  and  50  per  cent  to  account  "  Telegraph  and 
Telephone  —  Operation." 


80     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

OPERATING  FLOATING  EQUIPMENT. 

This  account  includes,  when  not  chargeable  to  "  Outside  Opera- 
tions:" 

STEAMBOATS  AND  TUGBOATS  —  SUPERINTENDENCE  AND  MANNING. 
—  Pay  of  ferry  superintendent,  his  clerks  and  attendants,  ferry 
station  master,  ferry  agents,  passenger  and  vehicle  ticket  sellers, 
and  collectors,  bridgemen,  gatemen,  cleaners,  and  storekeepers  at 
ferries,  and  all  employees  on  ferryboats,  steamboats,  power 
launches,  steam  lighters,  and  tugboats ;  proportion  of  pay  of 
lighter  master,  his  clerks  and  attendants;  premiums  on  fidelity 
bonds  of  such  employees. 

STEAMBOATS  AND  TUGBOATS  —  CHARTERS. —  Cost  of  chartering 
ferryboats,  steamboats,  power  launches,  steam  lighters,  and  tug- 
boats; and  payments  for  towage. 

STEAMBOATS  AND  TUGBOATS  —  INCIDENTALS. —  Cost  of  ropes, 
mops,  brooms,  soap,  brushes,  dusters,  pails,  hose,  globes,  wicks, 
water,  gas,  oil,  tallow,  grease,  waste,  lamps,  flags,  ice,  planks, 
axes,  shovels,  trucks,  handspikes,  and  other  supplies  and  tools 
for  ferryboats,  steamboats,  power  launches,  power  lighters,  and 
tugboats;  pumping  out  boats  laid  up;  raising  sunken  boats;  re- 
moving ashes  from  boats;  removing  ice  from  around  ferry  bridge 
pontoons;  transferring  passengers  in  case  of  accident;  inspect- 
ing; electric  and  other  lighting  on  boats  and  at  ferries;  expenses 
for  wharfage;  payments  of  custom-house  or  license  fees  and  for 
damage  to  vessels  and  wharves  of  others  by  collision  or  other- 
wise; and  other  expenses  of  similar  nature. 

BARGES,  CAR  FLOATS,  AND  CANAL  BOATS  —  SUPERINTENDENCE  AND 
MANNING. —  Pay  of  employees  on  barges,  car  floats,  canal  boats, 
and  lighters;  and  proportion  of  pay  of  lighter  master,  his  clerks 
and  attendants. 

BARGES,  CAR  FLOATS,  AND  CANAL  BOATS  —  CHARTERS. —  Cost  of 
chartering  barges,  car  floats,  canal  boats,  and  lighters;  and  pay- 
ments for  lighterage. 

BARGES,  CAR  FLOATS,  AND  CANAL  BOATS  —  INCIDENTALS. —  Cost 
of  ropes,  mops,  brooms,  soap,  brushes,  pails,  hose,  globes,  wicks, 
oil,  water,  and  other  supplies  for  barges,  car  floats,  canal  boats, 
and  lighters;  removing  cars  or  car  trucks  lost  overboard  from 
floats;  inspecting;  pumping  out  boats  laid  up;  raising  sunken 
boats;  transferring  cargoes  in  case  of  accident;  expenses  for 
wharfage;  payments  of  custom-house  and  license  fees  and  for 
damage  to  vessels  and  wharves  of  others  by  collision  or  other- 
wise; and  other  expenses  of  similar  nature. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  81 

The  following  is  a  list  of  the  more  important  articles  charge- 
able to  this  account: 


Axes, 

Hatchets, 

Shovels, 

Bed    linen    a 

nd 

Hose  for  cleaning, 

Stores, 

blankets, 

Ice, 

Tablecloths, 

Commissary      s  u  p- 

Lamps, 

Tableware, 

plies, 

Laundry, 

Tallow, 

Cooking   utensils 

, 

Lines, 

Trucks, 

Flags, 

Oil, 

Waste, 

Grease, 

Oilers, 

Water, 

Handspikes       a 

nd 

Planks, 

Wool, 

other  tools, 

Provisions, 

Wrenches. 

FUEL. —  Cost  of  fuel  used  on  steamboats,  power  launches,  power 
lighters,  ferryboats,  and  tugboats,  including  freight  charges  and 
expenses  of  delivering  fuel  on  boats. 

ELEVATION  AND  LONGSHORE  LABOR. —  Pay  of  bridgemen  at  trans- 
fer bridges,  watchmen,  longshoremen,  and  laborers  employed'  at 
wharves,  piers,  and  docks  in  loading  and  unloading  lighterage 
freight,  loading  and  discharging  cargoes,  and  in  operating  steam 
or  other  power  for  same;  payments  for  power  (not  furnished  by 
the  company)  used  in  loading  and  discharging  cargoes;  expenses 
incident  to  heating  and  lighting;  cost  of  supplies  not  chargeable 
to  account  "  Station  Supplies  and  Expenses  "  used  in  connection 
with  operating  wharves,  piers,  and  docks,  and  power  and  supplies 
for  transfer  or  float  bridges. 

The  following  is  a  list  of  the  more  important  articles  used  at 
float  bridges  and  piers  in  connection  with  the  float  movement  of 
freight  exclusively,  and  supplies  furnished  float  master's  office, 
chargeable  to  this  account: 

Brooms,  Incandescent  lights,  Shov-els, 

Carbons,  Lamps,   reflector,  Soap, 

Chalk,  Lanterns,  Tacks, 

Coal  hods,  Marline  Tallow, 

Coal  shovels,  Matches,  Torches, 

Cold  chisels,  Oil,  Towels, 

Crowbars,  Oil  cans,  Twine, 

Gas,  Pails,  Waste 

Hammers,  Pinch  bars,  Water, 

Hatchets,  Ropes,  Water  coolers, 

Ice,  Salt,  Wheelbarrows, 

Ice  tongs,  Scoops, 

NOTE. —  Insurance    recovered    should    be    credited    to    this 
account. 


82     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

EXPRESS  SERVICE. 

This  account  includes,  when  not  chargeable  to  "  Outside  Opera- 
tions:" 

DRIVERS  AND  MESSENGERS. —  Pay  of  express  messengers,  drivers, 
and  helpers;  pay  of  baggagemasters  handling  express,  and  pre- 
miums on  their  fidelity  bonds;  cost  of  uniforms,  uniform  trim- 
mings, and  badges  for  express  messengers,  drivers,  and  helpers. 

HORSES  AND  HORSE  KEEP. —  Pay  of  stablemen  in  express  service ; 
rent  of  stables;  cost  of  replacing  stock;  and  feeding  and  shoeing 
stock. 

WAGONS  AND  HARNESS. —  Cost  of  repairing  and  renewing 
wagons,  harness,  and  automobiles  used  in  express  service. 


STATIONERY  AND  PRINTING. 

This  account  includes  the  cost  of  stationery,  stationery  sup- 
plies, printing,  books,  and  blank  forms  used  in  connection  with 
transportation  expenses.  Dictionaries,  periodicals,  technical  books, 
etc.,  should  be  charged  to  account  "  Superintendence." 

The  following  is  a  list  of  the  more  important  items  chargeable 
to  this  account: 


Adding  machines, 

Copy  (impression)  books 

Letter  paper, 

Addressographs  and 

Copying  brushes, 

Manifold  paper, 

supplies, 

Copying  presses, 

Manifold  pens, 

Arm  rests, 

Crayons, 

Mimeographs, 

Baggage    checks, 

Cross-section  books, 

Mucilage, 

printed, 

Cross-section   paper, 

Mucilage  brushes, 

Bills  of  lading, 

Cyclostyles, 

Neostyles, 

Binders, 

Dating        stamps        and 

Note  paper, 

Blank  books, 

ribbons, 

Notices, 

Blank  cards, 

Drawing  paper, 

Numbering  stamps, 

Blank  forms, 

Delivery   tickets, 

Oil  paper, 

Blank  paper, 

Duplicators, 

Orders, 

Blank  tablets, 

Electric    pens, 

Paper, 

Blotters, 

Envelopes, 

Paper  baskets, 

Blotting   paper, 

Erasers,      rubber     and 

Paper  clips, 

Blue  print  paper, 

steel, 

Paper  cutters, 

Books        for       field 

Eyelet  punches, 

Paper  fasteners, 

notes, 

Eyelets, 

Paper  files, 

Bristol  board, 

Forms, 

Paper  weights, 

Calculating          ma- 

Fuel tickets, 

Papyrographs, 

chines, 

Glass  pens, 

Parchment  paper, 

Calendars, 

Hektographs, 

Pencils,      for      writing 

Caligraphs, 

Indexes, 

and  drawing, 

Carbon  paper, 

Ink,    for    writing    and 

Pencil  sharpeners, 

Cardboard, 

drawing, 

Penholders, 

Cards, 

Inkstands, 

Penracks, 

Circulars, 

Invoice  books, 

Pens,    for   writing   and 

Computing  tables, 

Legal-cap  paper, 

drawing, 

UNIFORM  SYSTEM  OF  ACCOUNTS. 


83 


Pins, 

Postage, 

Printed  cards, 

Printed  tablets, 

Profile  books,  and  pa- 
per, 

Punches  (not  conduc- 
tors' or  baggage- 
men's), 

Rubber  bands, 

Rubber  stamps, 

Rulers, 

Ruling  pens, 

Scrapbooks, 

Sealing  wax, 


Seals, 

Shears, 

Shipping  tags, 

Shorthand  notebooks, 

Sponges, 

Sponge  cups, 

Stamps,  Impression, 

Stylographs,    • 

Tablets, 

Tape, 

Telegraph  blanks, 

Tickets, 

Ticket  stamps, 

Time-tables, 


Tissue  (impression)  pa- 
P«r, 

Tracing  cloth, 

Tracing  paper, 

Twine, 

Typewriters  and  rib- 
bons, 

Wage  tables, 

Wastebaskets, 

Water  colors, 

Water  holders, 

Waybills, 

Wrapping  paper, 

Wringers  for  copying 
presses. 


INSURANCE. 

This  account  includes  all  premiums  made  or  paid  by  a  carrier 
to  its  insurance  fund  and  premiums  (except  reinsurance  pre- 
miums) paid  by  it  to  insurance  companies  for  insuring  property 
or  persons  against  loss,  damage,  or  injury  by  fire,  accident,  or 
.other  causes,  when  such  loss,  damage,  or  injury  would  otherwise 
be  chargeable  to  "  Transportation  Expenses." 

NOTE  A. —  The  premiums  paid  by  a  carrier  to  its  insurance 
fund  should  be  credited  on  its  books  to  an  "  Insurance  Fund  " 
account,  to  which  the  amount  of  all  claims  for  damages  to 
the  property  covered  by  its  insurance  should  be  charged.  To 
such  account  should  be  charged  all  reinsurance  premiums  paid 
insurance  companies,  and  to  it  should  be  credited  all  amounts 
recovered  from  insurance  companies  for  damage  to  property 
reinsured  by  them. 

NOTE  B. —  Appropriations  made  by  a  carrier  to  its  insur- 
ance fund  through  Income  Account  should  be  credited  directly 
to  its  "  Insurance  Fund  "  account. 


OTHER  EXPENSES. 

This  account  includes  all  expense  in  connection  with  transpor- 
tation not  properly  chargeable  to  other  "  Transportation  Ex- 
penses "  accounts. 


LOSS  AND  DAMAGE  —  FREIGHT. 

This  account  includes  payments  for  loss,  damage,  delays,  or 
destruction  of  freight,  locomotives,  or  cars  when  waybilled  as 
freight  (but  not  including  company's  material),  parcels,  or  ex- 
press intrusted  to  a  carrier  for  transportation,  including  live 
stock  received  for  shipment,  and  all  expenses  directly  incident. 


84     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

thereto;  freight  in  transit  lost  overboard  from  lighters  (less  in- 
surance recovered  and  net  amount  received  from  sale  of  un- 
claimed and  damaged  freight)  ;  cost  of  repacking  and  boxing 
damaged  merchandise  and  other  property;  pay  and  expenses  of 
employees  or  others  engaged  as  adjusters  and  in  detecting  thieves ; 
and  services  and  expenses  of  employees  or  others  while  engaged  as 
witnesses  in  law  suits  in  connection  with  loss  and  damage  cases. 

NOTE. — •  Expenses,  not  otherwise  provided  for,  in  connec- 
tion with  the  conduct  of  suits  should  be  charged  to  account 
"  Law  Expenses,"  but  the  amount  of  final  judgments,  includ- 
ing plaintiffs'  court  costs,  should  be  charged  to  this  account. 

LOSS  AND  DAMAGE  —  BAGGAGE. 

This  account  includes  payments  for  loss,  damage,  or  destruction 
of  baggage  and  other  personal  property,  including  clothing  car- 
ried as  baggage,  damage  to  clothing  worn  by  persons  not  in  acci- 
dent; and  all  expenses  directly  incident  thereto,  including  services 
and  expenses  of  employees  or  others  while  engaged  as  witnesses  in 
law  suits  in  connection  with  cases  involving  loss  or  damage  to 
baggage,  less  insurance  recovered  and  net  amount  received  from 
sale  of  unclaimed  and  damaged  baggage. 

NOTE. —  Expenses,  not  otherwise  provided  for,  in  connection 
with  the  conduct  of  suits  should  be  charged  to  account  "  Law 
Expenses,"  but  the  amount  of  the  final  judgments,  including 
plaintiffs'  court  costs,  should  be  charged  to  this  account. 

DAMAGE  TO  PROPERTY. 

This  account  includes  payments  for  damages  to  or  destruction 
of  crops,  buildings,  lands,  fences,  vehicles,  or  any  other  property 
(except  freight  and  baggage  intrusted  for  transportation  and  ex- 
cept also  stock  as  provided  for  under  account  "  Damage  to  Stock 
on  Right  of  Way"),  whether  occasioned  by  fire,  collision,  or 
otherwise,  less  insurance  recovered.  Payments  for  damages  to 
locomotives  or  cars  and  the  property  therein  of  another  company 
having  trackage  rights  caused  by  collision  of  trains;  and  cost  of 
repairing  damage  to  another  railway  company's  roadbed,  track, 
or  equipment.,  caused  by  collisions  at  grade  crossings;  detecting 
thieves,  detaining  vessels  at  drawbridges  and  payment  of  fines 
and  costs  on  account  of  blocking  street  crossings;  also  pay  and 
expenses  of  employees  and  other  witnesses  in  suits. 

NOTE  A. —  Expenses  not  otherwise  provided  for,  in  con- 
nection with  the  conduct  of  suits  should  be  charged  to  ac- 
count "  Law  Expenses,"  but  the  amount  of  final  judgments, 
Including  plaintiffs'  court  costs,  should  be  charged  to  this 
account. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  85 

NOTE  B. —  The  pay  and  expenses  of  claim  adjusters,  clerks, 
and  others,  whose  pay  can  not  be  actually  allocated  to  any 
case,  should  be  divided  equally  between  personal  injury  and 
other  claims  over  which  they  have  jurisdiction. 

DAMAGE  TO  STOCK  ON  RIGHT  OF  WAY. 

This  account  includes  payments  for  cattle  and  other  live  stock 
killed  or  injured  while  crossing  or  trespassing  on  the  right  of 
way;  cost  of  removing  and  burying  same;  pay  and  expenses  of 
stock  claim  agents;  pay  and  expenses  of  employees  and  other  wit- 
nesses in  suits. 

NOTE.  A. —  Expenses  not  otherwise  provided  for,  in  con- 
nection with  the  conduct  of  suits  should  be  charged  to  ac- 
count "  Law  Expenses,"  but  the  amount  of  final  judgments, 
including  plaintiffs'  court  costs,  should  be  charged  to  this 
account. 

NOTE  B. —  The  pay  and  expenses  of  claim  adjusters,  clerks, 
and  others,  whose  pay  can  not  be  actually  allocated  to  any 
case,  should  be  divided  equally  between  personal  injury  and 
other  claims  over  which  they  have  jurisdiction. 

INJURIES  TO  PERSONS. 

This  account  includes  all  expenses  incident  to  injuries  to  per- 
sons when  caused  directly  in  connection  with  transportation;  pro- 
portion of  salaries  and  expenses  of  physicians  and  surgeons,  ex- 
penses of  undertakers,  nursing  and  hospital  attendance,  medical 
and  surgical  supplies,  artificial  limbs,  funeral  expenses,  railway 
and  carriage  fares  for  conveying  injured  persons  and  attendants; 
also  proportion  of  pay  and  expenses  of  claim  adjusters  and  their 
clerks,  and  pay  and  expenses  of  employees  and  others  called  in 
consultation  in  relation  to  the  adjustment  of  claims  coming  under 
this  head. 

NOTE  A. —  Expensees  not  otherwise  provided  for,  in  con- 
nection with  the  conduct  of  suits  should  be  charged  to  ac- 
count "  Law  Expenses,"  but  the  amount  of  final  judgments, 
including  plaintiffs'  court  costs,  should  be  charged  to  this 
account. 

NOTE  B. — •  When  contributions  are  made  to  hospitals,  the 
total  thereof  should  be  distributed  to  the  several  "  Injuries 
to  Persons"  accounts  as  follows:  25  per  cent  to  "Mainte- 
nance of  Way  and  Structures,"  25  per  cent  to  "  Maintenance 
of  Equipment,"  and  50  per  cent  to  "  Transportation  Ex- 
penses." 

NOTE  C. —  The  pay  and  expenses  of  claim  adjusters,  clerks, 
and  others  whose  pay  can  be  actually  allocated  to  any  case 
should  be  divided  equally  between  personal  injury  and  other 
claims  over  which  they  have  jurisdiction. 


86     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

OPERATING  JOINT  TRACKS  — DR. 

This  account  includes  a  carrier's  proportion  of  transportation 
expenses  in  the  use  of  joint  tracks  operated  by  other  companies. 

NOTE. —  The  purpose  of  this  account  is  to  show  the  amounts 
accruing  against  a  carrier  for  its  proportion  of  the  expense 
of  operating  joint  tracks  operated  by  other  companies  but  In 
the  joint  use  of  which  a  carrier  participates.  The  bill  ren- 
dered by  any  creditor  against  a  debtor  for  the  latter's  propor- 
tion of  expense  of  operation  of  joint  facilities  should  show 
the  distribution  of  the  total  charge  among  the  general  ac- 
counts as  made  by  the  creditor,  and  such  distribution  should 
be  adhered  to  by  the  debtor. 

OPERATING  JOINT  TRACKS  —  CR. 

This  account  includes  the  proportion  of  transportation  expenses 
for  the  use  of  joint  tracks  operated  by  a  carrier  chargeable  to 
other  companies. 

NOTE. —  The  purpose  of  this  account  is  to  show  the  amounts 
accruing  in  favor  of  a  carrier  against  other  companies  for 
their  proportion  of  the  expense  of  operating  joint  tracks  oper- 
ated by  a  carrier  but  in  the  joint  use  of  which  other  com- 
panies participate.  The  bill  rendered  by  any  creditor  against 
a  debtor  for  the  latter's  proportion  of  expense  of  operation  of 
Joint  facilities  should  show  the  distribution  of  the  total 
charge  among  the  general  accounts  as  made  by  the  creditor, 
and  such  distribution  should  be  adhered  to  by  the  debtor. 

V.  GENERAL  EXPENSES. 

SALARIES  AND  EXPENSES  OF  GENERAL  OFFICERS. 

This  account  includes: 

SALARIES. —  Pay  of  chairman  of  board,  president,  vice-president, 
assistant  to  the  president,  assistant  to  the  vice-president,  treas- 
urer, assistant  treasurer,  local  treasurer,  assistant  to  the  treas- 
urer, secretary,  assistant  secretaries,  treasurers  and  secretaries  of 
branch  lines,  registrar  of  stock,  registrar  of  bonds,  transfer  agent, 
comptroller,  assistant  comptroller,  assistant  to  the  comptroller, 
general  auditor,  auditor,  assistant  auditor,  and  all  subordinate 
officers  of  the  accounting  department,  freight  claim  agent,  assist- 
ant freight  claim  agent,  general  accountant,  real  estate  agent, 
assistant  real  estate  agent,  and  tax  commissioner;  and  all  other 
general  officers  not  otherwise  provided  for;  salaries  and  fees  of 
receivers. 

EXPENSES. —  This  account  includes  traveling  and  other  expenses 
of  officers  named  above,  and  supplies  for  special  cars  while  used 
by  them,  and  cost  of  running  special  trains  for  them ;  membership 
fees  of  general  officers  in  railway  and  other  associations. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  8Y 

NOTE  A. —  When  an  officer's  duties  are  restricted  to  an  indi- 
vidual department,  bis  salary  and  expenses  should  be  charged 
to  the  individual  department  under  account  "  Superintend- 
ence "  or  account  "  Law  Expenses." 

NOTE  B. —  When  officers  and  others,  above  enumerated, 
have  supervision  over  other  departments  also,  their  salaries 
and  expenses  should  be  apportioned  equally  between  the  de- 
partments over  which  they  have  jurisdiction. 

NOTE  C. —  The  pay  and  expenses  of  purchasing  agents,  as- 
sistant purchasing  agent,  assistant  to  purchasing  agent,  gen- 
eral storekeeper,  division  storekeeper,  and  their  clerks  should 
be  charged  to  "  Material  "  account  through  clearing  account 
"  Store  Expenses." 

SALARIES  AND  EXPENSES  OF  CLERKS  AND  ATTENDANTS. 

This  account  includes: 

CLERKS. —  Pay  of  chief  accountants,  chief  and  other  clerks  of 
the  officers  specified  in  account  "  Salaries  and  Expenses  of  Gen- 
eral Officers,"  cashiers,  paymasters  and  their  clerks,  traveling 
auditors,  traveling  accountants,  special  agents,  inspectors  and 
route  agents  of  the  accounting  department,  and  postmaster,  mail 
clerks,  and  assistants  in  general  office. 

ATTENDANTS. —  Pay  of  superintendent  and  assistant  superin- 
tendent of  general  office  building,  bank  messengers,  ushers  in 
general  offices,  pumpmen,  watchmen,  messengers,  service-wagon 
drivers,  stablemen,  janitors,  cleaners,  elevator  conductors,  engi- 
neers and  firemen  of  stationary  engines,  telephone  operators  and 
other  employees  in  connection  with  general  offices  not  provided 
for  elsewhere;  also  pay  of  porters,  cooks,  etc.,  in  general  office 
buildings  and  on  special  oars  while  in  use  by  general  officers  and 
general  office  employees. 

EXPENSES. —  This  account  includes  traveling  and  other  ex- 
penses of  .employees  named  above  and  supplies  for  special  cars 
while  used  by  them;  also  cost  of  running  special  trains  for  them. 

GENERAL  OFFICE  SUPPLIES  AND  EXPENSES. 

This  account  includes  rent,  repairs  of  rented  buildings  and 
fixtures  therein,  alterations  of  partitions  and  fixtures;  furniture, 
and  all  expenses  and  supplies  incident  to  the  heating,  lighting, 
and  care  of  general  offices;  cost  of  service  automobiles,  wagons, 
and  harness,  and  expenses  of  repairing;  cost  of  horses  and  horse 
keep,  and  of  atlases,  directories,  and  other  books  of  reference  for 
general  office  use;  telephone  service,  express  charges,  telegraph 
and  cable  tolls;  payments  for  local  messenger  service,  subscrip- 
tions for  newspapers  and  periodicals;  premiums  on  fidelity  bonds 
of  general  office  employees. 


88     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

LAW  EXPENSES. 

This  account  includes  pay  and  expenses  of  vice-president  and 
assistants  when  directly  in  charge  of  the  law  department,  all 
counsel,  solicitors,  and  attorneys,  their  clerks  and  attendants,  and 
expenses  of  their  offices;  cost  of  law  books,  printing  briefs,  legal 
forms,  testimony,  reports,  etc.;  fees  and  retainers  for  service  of 
attorneys  not  regular  employees  of  a  carrier;  payments  to  arbi- 
trators for  the  settlement  of  disputed  questions;  costs  of  suits 
and  payments  of  special  fees,  notarial  fees,  and  witness  fees  not 
provided  for  elsewhere;  expenses  connected  with  taking  deposi- 
tions, and  all  law  and  court  expenses  not  provided  for  elsewhere. 

INSURANCE. 

This  account  includes  all  premiums  made  or  paid  by  a  carrier 
to  its  insurance  fund  and  premiums  (except  reinsurance  pre- 
miums) paid  by  it  to  insurance  companies,  for  insuring  property 
or  persons  against  loss,  damage,  or  injury  by  fire,  accident,  or 
other  causes,  when  such  loss,  damage,  or  injury  would  otherwise 
be  chargeable  to  "  General  Expenses." 

NOTE  A. —  The  premiums  paid  by  a  carrier  to  its  insurance 
fund  should  be  credited  on  its  books  to  an  "  Insurance  Fund  " 
account,  to  which  the  amount  of  all  claims  for  damages  to  the 
property  covered  by  its  insurance  should  be  charged.  To  such 
account  should  be  charged  all  reinsurance  premiums  paid  In- 
surance companies,  and  to  it  should  be  credited  all  amounts 
recovered  from  insurance  companies  for  damage  to  property 
reinsured  by  them. 

NOTE  B. —  Appropriations  made  by  a  carrier  to  its  insurance 
fund  through  Income  Account  should  be  credited  directly  to  its 
"  Insurance  Fund  "  account. 

RELIEF  DEPARTMENT  EXPENSES. 

This  account  includes  all  salaries  and  expenses  incurred  by  a 
carrier  company  in  connection  with  operating  relief  departments; 
also  contributions  made  by  a  carrier  to  such  department. 

PENSIONS. 

This  account  includes  all  pensions  paid  to  retired  employees 
and  expenses  in  connection  therewith. 

STATIONERY  AND  PRINTING. 

This  account  includes  cost  of  printing  annual  reports,  blank 
books,  blank  forms,  contracts,  leases,  bonds,  stock  certificates, 
passes;  also  postage,  paper,  stationery,  and  stationery  supplies 


UNIFOBM  SYSTEM  or  ACCOUNTS. 


89 


used  only  in  general  offices  and  not  chargeable  to  other  accounts. 
It  includes  cost  of  all  stationery  and  printing  of  the  law  depart- 
ment, except  cost  of  printing  briefs,  legal  forms,  testimony,  re- 
ports, etc. 

The  following  is  a  list  of  the  more  important  items  chargeable 
to  this  account: 


Adding  machines, 

Forms, 

Postage, 

Addressographs  and 

Glass  pens, 

Printed  cards, 

supplies, 

Hektographs, 

Printed  tablets, 

Arm  rests, 

Indexes, 

Punches    (not   conduct- 

Binders, 

Ink,    for    writing    and 

ors'       or       baggage- 

Blank books, 

drawing, 

men's), 

Blank  cards, 

Inkstands, 

Rubber  bands, 

Blank  forms, 

Invoice  books, 

Rubber  stamps, 

Blank  tablets, 

Legal-cap  paper, 

Rulers, 

Blotters, 

better  paper, 

Ruling  pens, 

Blotting  paper, 

Manifold  paper, 

Scrapbooks, 

Blue  print  paper, 

Manifold  pens, 

Sealing  wax, 

Bristol    board, 

Mimeographs, 

Seals, 

Calculating          ma- 

Mucilage, 

Shears, 

chines, 

Mucilage  brushes, 

Shipping   tags, 

Calendars, 

Neostyles, 

Shorthand  notebooks, 

Caligraphs, 

Note  paper, 

Sponge  cups, 

Carbon  paper, 

Notices, 

Sponges, 

Cardboard, 

Numbering  stamps, 

Stamps,   impression. 

Cards, 

Oil  paper, 

Stylographs 

Circulars, 

Orders, 

Tablets, 

Computing    tables, 

Paper, 

Tape, 

'Copy       (impression) 

Paper  baskets, 

Telegraph  blanks, 

books, 

Paper  clips, 

Tissue<  (impression)  pa 

Copying  brushes, 

Paper  cutters, 

per, 

Copying  presses, 

Paper  fasteners, 

Tracing  cloth, 

Crayons, 

Paper  files, 

Tracing  paper, 

Cyclostyles, 

Paper  weights, 

Twine, 

Dating   stamps   and 

Papyrographs, 

Typewriters     and     ri:» 

ribbons, 

Parchment  paper, 

bons, 

Drawing  paper, 

Pencils,  for  writing  and 

Wage  tables, 

Duplicators, 

drawing, 

Wastebaskets, 

Electric  pens, 

Pencil  sharpeners, 

Water  colors, 

Envelopes, 

Penholders, 

Water  holders, 

Erasers,  rubber  and 

Penracks, 

AVrapping  paper, 

steel, 

Pens,    for   writing   and 

Wringers    for    copying 

Eyelet  punches, 

drawing, 

presses. 

Eyelets, 

Pins, 

OTHER  EXPENSES. 

This  account  includes  incidental  expenses  only  —  that  is,  such 
expenses  in  connection  with  "  General  Expenses  "  as  are  not  prop- 
erly chargeable  to  any  of  the  foregoing  accounts;  cost  of  publish- 
ing notices  of  stockholders'  meetings,  of  election  of  directors,  an- 
nual reports  in  newspapers,  of  dividends  declared,  and  of  other 


90     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

corporate  and  financial  notices  of  a  general  character;  fees  and 
expenses  paid  to  directors;  also  contribution  to  funds  on  account 
of  catastrophes,  epidemics,  etc. 

GENERAL   ADMINISTRATION    JOINT   TRACKS,    YARDS,   AND 
TERMINALS  —  DR. 

This  account  includes  a  carrier's  proportion  of  "  General  Ex- 
penses "  incident  to  maintaining  and  operating  joint  tracks,  yards, 
terminals,  and  other  facilities  used  jointly,  operated  by  other  com- 
panies. 

NOTE. — •  The  purpose  of  this  account  is  to  show  the  amounts 
accruing  against  a  carrier  for  its  proportion  of  the  expense  of 
general  administration  of  joint  tracks,  yards,  and  terminals 
administered  by  other  companies  but  in  the  joint  use  of  which 
a  carrier  participates.  The  bill  rendered  by  any  creditor 
against  a  debtor  for  the  latter's  proportion  of  expense  of 
operation  of  joint  facilities  should  show  the  distribution  of  fhe 
total  charge  among  the  general  accounts  as  made  by  the 
creditor,  and  such  distribution  should  be  adhered  to  by  the 
debtor. 

GENERAL   ADMINISTRATION   JOINT   TRACKS,  YARDS,   AND 
TERMINALS  —  CR. 

This  account  includes  the  proportion  of  "  General  Expenses  " 
incident  to  maintaining  and  operating  joint  tracks,  yards,  ter- 
minals, and  other  facilities  used  jointly,  operated  by  a  carrier, 
chargeable  to  other  companies. 

NOTE. — •  The  purpose  of  this  account  is  to  show  the  amounts 
accruing  in  favor  of  a  carrier  against  other  companies  for 
their  proportion  of  the  expense  of  general  administration  of 
joint  tracks,  yards,  and  terminals  administered  by  a  carrier 
but  in  the  joint  use  of  which  other  companies  participate.  The 
bill  rendered  by  any  creditor  against  a  debtor  for  the  latter's 
proportion  of  expense  of  operation  of  joint  facilities  should 
show  the  distribution  of  the  total  charge  among  the  general 
accounts  as  made  by  the  creditor,  and  such  distribution  should 
be  adhered  to  by  the  debtor. 


CLASSIFICATION  OF  LOCOMOTIVE-MILES. 


REVENUE  SERVICE. 

FREIGHT  LOCOMOTIVE-MILES  — 

Includes  miles  run  by  locomotives  between  terminals  or  sta- 
tions with  freight  trains,  also,  miles  run  by  locomotives  between 
terminals  or  stations,  with  or  without  cabooses,  going  for  or  re- 
turning from  this  service;  miles  run  by  locomotives  while  as- 
sisting freight  trains  either  as  pushers  or  double-headers;  miles 
run  while  hauling  the  second  cut  of  a  freight  train  doubled  over 
grades;  miles  run  light  by  locomotives  going  to  or  returning  from 
assisting  freight  trains,  as  pushers  or  double-headers;  miles  run 
light  returning  to  train  after  having  hauled  the  first  cut  of  a 
freight  train  doubled  over  grades;  miles  run  light  by  locomotive 
of  a  freight  train  to  and  from  the  next  coaling  station  or  water 
tank  for  coal  or  water;  miles  run  light  to  pick  up  or  assist  a 
freight  train  at  stations  between  .train  terminals;  miles  run  to 
pick  up  and  haul  dead  freight-train  locomotives  into  terminals; 
also,  miles  run  by  locomotives  coming  from  or  going  to  engine- 
houses  or  turn-tables  from  freight-train  service;  provided,  no 
miles  be  allowed  for  this  latter  service  if  the  distance  be  one-half 
mile  or  less  in  one  direction. 

PASSENGER  LOCOMOTIVE-MILES  — 

Includes  miles  run  by  locomotives  between  terminals  or  sta- 
tions with  passenger,  mail,  and  express  trains,  also,  miles  run  by 
locomotives  going  for  or  returning  from  this  service;  miles  run 
by  locomotives  while  assisting  passenger,  mail,  and  express  trains 
either  as  pushers  or  double-headers;  miles  run  light  by  locomo- 
tives going  to  or  returning  from  assisting  passenger  trains,  as 
pushers  or  double-headers;  miles  run  light  by  locomotive  of  a 
passenger  train  to  and  from  the  next  coaling  station  or  water  tank 
for  coal  or  water;  miles  run  light  to  pick  up  or  assist  a  passenger 
train  at  stations  between  train  terminals;  miles  run  to  pick  up 
and  haul  dead  passenger-train  locomotives  into  terminals;  also, 
miles  run  by  locomotives  coming  from  or  going  to  enginehouses 
or  turntables  from  passenger-train  service;  provided,  no  miles  be 
allowed  for  this  latter  service  if  the  distance  be  one-half  mile  or 
Jess  in  one  direction. 


92     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

MIXED   LOCOMOTIVE-MILES  — 

Includes  miles  run  by  locomotives  between  terminals  or  stations 
with  mixed  trains  also  miles  run  by  locomotives  between  termi- 
nals or  stations,  with  or  without  cabooses  or  passenger-train  cars, 
going  for  or  returning  from  this  service ;  miles  run  by  locomotives 
while  assisting  mixed  trains,  either  as  pushers  or  double-headers; 
miles  run  while  hauling  the  second  cut  of  a  mixed  train  doubled 
over  grades;  miles  run  light  by  locomotives  going  to  or  returning 
from  assisting  mixed  trains,  as  pushers  or  double-headers;  miles 
run  light  returning  to  train  after  having  hauled  the  first  cut  of  a 
mixed  train  doubled  over  grades;  miles  run  light  by  mixed-train 
locomotive  to  and  from  the  next  coaling  station  or  water  tank 
for  coal  or  water ;  miles  run  light  to  pick  up  or  assist  a  mixed 
train  at  stations  between  train  terminals;  miles  run  to  pick  up 
and  haul  dead  locomotives  from  mixed  trains  into  terminals;  also, 
miles  run  by  locomotives  coming  from  or  going  to  enginehouses 
or  turntables  from  mixed-train  service;  provided,  no  miles  be 
allowed  for  this  latter  service  if  the  distance  be  one-half  mile  or 
less  in  one  direction. 

SPECIAL    LOCOMOTIVE-MILES  - 

Includes  miles  run  by  locomotives  in  special  revenue  service, 
such  as  locomotives  hauling  chartered  trains,  paid  for  either  on 
the  basis  of  a  rate  per  mile  run  or  a  lump  sum  for  the  train;  cir- 
cus and  theatrical  trains  run  under  contracts  calling  for  payments 
of  specified  amounts  for  transportation  between  designated  sta- 
tions; chartered  trains  for  the  Federal  or  State  Governments,  car- 
rying troops,  munitions  of  war,  camp  outfits,  etc.;  miles  run  while 
assisting  special-service  trains,  either  as  pushers  or  double- 
headers;  miles  run  while  hauling  the  second  cut  of  a  special- 
service  train  doubled  over  grades;  miles  run  by  locomotives  be- 
tween terminals  or  stations,  with  or  without  cabooses  or  pas- 
senger-train cars,  going  for  or  returning  from  special  service; 
miles  run  light  by  locomotives  going  to  or  returning  from  assist- 
ing special-service  trains,  as  pushers  or  double-headers;  miles  run 
light  returning  to  train  after  having  hauled  the  first  cut  of  a 
special-service  train  doubled  over  grades;  miles  run  light  by  loco- 
motive of  special-service  train  to  and  from  the  next  coaling  sta- 
tion or  water  tank  for  coal  or  water;  miles  run  light  to  pick  up 
or  assist  a  special-service  train  at  stations  between  train  ter- 
minals; miles  run  to  pick  up  and  haul  dead  locomotives  from 
special  -service  trains  into  terminals;  also,  miles  run  by  locomo- 
tives coming  from  or  going  to  enginehouses  or  turntables  from 
special  service;  provided,  no  miles  be  allowed  for  this  latter 
service  if  the  distance  be  one-half  mile  or  less  in  one  direction. 


UNIFORM  SYSTEM  OF  ACCOUNTS.  93 

SWITCHING   LOCOMOTIVE-MILES  — 

Includes  miles  allowed  to  locomotives  while  switching  in  yards 
(but  not  at  shops  for  shop  purposes),  and  allowed  to  train  locomo- 
tives for  performing  switching  service  at  terminals  or  way 
stations. 

NOTE  A. —  Switching  miles  should  be  computed  at  the. rate 
of  six  miles  per  hour  for  the  actual  time  engaged  In  such 
service  In  excess  of  one  hour  at  any  one  station. 

NOTE  B. — •  Miles  run  by  switching  locomotives  helping 
trains  out  of  terminals  as  well  as  miles  run  light  returning 
to  the  yard  after  such  service  should  be  treated  as  "  Freight," 
"  Passenger,"  etc.,  according  to  the  class  of  the  train  helped. 

NOlHlEVEinJE  SERVICE  LOCOMOTIVE-MILES. 

Includes  miles  run  by  locomotives  in  the  different  classes  of 
service  described  under  "  Nonrevenue  Service  Train-Miles,"  and, 
in  addition,  trial  trips  of  locomotives,  to  be  computed  as  follows: 

(a)  In  case  of  trains  of  the  freight  class  or  of  the  passenger 
class  and  trial  trips  of  locomotives,  locomotive-miles  should  be 
the  actual  miles  run  by  the  locomotives. 

(6)  In  case  of  trains  of  the  work  class  the  following  rules 
should  be  applied :  When  orders  are  given  to  a  work  train  to  run 
to  a  certain  point,  to  work  between  certain  limits  and  return,  the 
actual  time-card  mileage  should  be  allowed  between  points  named 
in  the  running  order  and,  in  addition,  6  miles  per  hour  for  time 
held  between  working  limits.  Work  locomotives  employed  for 
switching  at  shops  for  shop  purposes,  for  spotting  cars  in  gravel 
pits,  working  with  pile  drivers,  etc.,  should  be  allowed  a  mileage 
of  6  miles  per  hour  for  the  actual  time  in  service. 

RULES  FOR  COMPUTING  LOCOMOTIVE-MILES. 

1.  All  locomotive-miles  made  in  hauling  trains,  except  in  helping 
and  work-train  service,  should  be  based  on  the  actual  distance  run 
between  terminals,  to  be  computed  from  the  official  time  table  or  dis- 
tance table,  as  prescribed  for  train-miles. 

2.  Helping  miles  of  locomotives  should  be  based  on  the  actual  dis- 
tance made  with  trains  in  helping  service  or  in  doubling  hills. 

3.  Work-train  locomotive-miles   should  be  computed   according  to 
the  rules  prescribed  for  work-train  miles. 

4.  Light  locomotive-miles  should  be  based  on  the  actual  distance 
locomotives  run  light,  or  with  only  a  caboose,  for  the  entire  distance 
between  terminals. 


CLASSIFICATION  OF  CAR-MILES, 


REVENUE  SERVICE. 

FREIGHT    CAR-MILES. 
Loaded  — 

Includes  miles  run  by  all  loaded  freight  cars  in  freight  service. 
Empty  — 

Includes  miles  run  by  all  empty  freight  cars  in  freight  service. 
Caboose  — 

Includes  miles  run  by  caboose  cars  in  freight  service. 

PASSENGER  CAR-MILES. 


Includes  miles  run  by  home  and  foreign  passenger  cars,  combi- 
nations of  passenger  and  baggage,  passenger  and  mail,  and  pas- 
senger and  express  cars,  chair,  and  club  cars,  either  in  service 
or  deadhead. 
Sleeping,  Parlor,  and  Observation  — 

Includes  miles  run  by  home  and  foreign  sleeping,  parlor,  and 
observation  cars,  either  in  service  or  deadhead. 
Other  Passenger-Train  Cars  — 

Includes  miles  run  by  home  and  foreign  dining,  cafe,  and  other 
cars  devoted  exclusively  to  the  serving  of  meals  or  other  re- 
freshments; by  home  and  foreign  baggage,  combination  baggage 
and  express,  and  by  combinations  of  baggage,  mail,  postal,  and 
express  cars;  by  home  and  foreign  mail,  postal,  and  express  cars; 
also  by  milk  cars  in  passenger  trains;  either  in  service  or  dead- 
head. 

SPECIAL  CAR-MILES. 

Freight,  loaded  — 

Freight,  empty  — 

Caboose  — 

Passenger  — 

Sleeping,  Parlor,  and  Observation  — 

Other  Passenger-Train  Cars  — 

Includes  miles  run  by  the  foregoing  cars  under  their  appro- 
priate classes,  in  special  revenue  service  as  denned  in  the  Classi- 
fication of  Train-Miles. 

NONREVENUE  SERVICE  CAR-MILES. 

Includes  mails  run  by  cars  in  nonrevenue  trains  as  denned  in 
the  Classification  of  Train-Miles. 


CLASSIFICATION  OF  TRAIN-MILES. 


REVENUE  SERVICE. 

FREIGHT  TRAIN-MILES. 

Includes  miles  run  by  revenue-earning  trains  to  transport 
freight,  which  do  not  regularly  include  a  car  or  cars  devoted 
exclusively  or  principally  to  revenue  passenger  business;  also 
miles  run  by  trains  consisting  of  empty  freight  cars  and  of  trains 
consisting  of  a  locomotive  and  a  caboose  running  light  between 
terminal  stations  on  account  of  unbalanced  traffic  or  other  causes. 
When  milk,  express,  baggage,  or  other  cars  are  hauled  in  a  freight 
train,  their  earnings  should  be  classed  as  freight  earnings  and  the 
miles  of  the  train  should  be  considered  as  freight  train-miles. 
Freight  trains  that  regularly  haul  no  passenger-service  equipment, 
but  transport  passengers  in  a  caboose  should  be  classed  as  freight 
trains,  as  should  also  freight  trains  temporarily  using  a  passenger 
car  in  place  of  a  caboose. 

PASSENGER  TRAIN-MILES. 

Includes  miles  run  by  revenue-earning  trains  to  transport  pas- 
sengers, baggage,  mail,  and  express,  also  miles  run  by  trains 
consisting  of  deadhead  passenger  equipment.  When  one  or  more 
oars  other  than  regular  passenger-train  cars,  such  as  milk  cars, 
cabooses  deadheaded  back,  etc.,  are  hauled  in  a  passenger  train, 
the  miles  run  by  that  train  should  be  considered  as  passenger 
train-miles. 

MIXED  TRAIN-MILES. 

Includes  miles  run  by  revenue-earning  trains  to  transport  both 
passengers  and  freight  in  cars,  each  of  which  is  devoted  exclu- 
sively to  either  passenger  business  or  freight  business. 

SPECIAL  TRAIN-MILES. 

Includes  miles  run  by  revenue-earning  trains,  such  as  chartered 
trains,  paid  for  either  on  the  basis  of  a  rate  per  mile  run  or  a 
lump  sum  for  the  train;  circus  and  theatrical  trains  run  under 
contracts  calling  for  payment  of  specified  amounts  for  transporta- 
tion between  designated  stations;  chartered  trains  for  the  Fed- 
eral or  State  Governments  carrying  troops,  munitions  of  war, 
camp  outfits,  etc. 

NONREVENUE  SERVICE  TRAIN-MILES. 

Includes  miles  run  by  trains  which  are  not  revenue  producing, 
such  as: 

(a)  Of  the  Passenger  Class:  Pay-trains,  official  trains,  inspec- 
tion trains  for  Railway  Commissioners,  special  trains  run  to  con- 


96     PUBLIC  SERVICE  COMMISSION — SECOND  DISTRICT. 

vey  fire  apparatus  for  use  in  saving  the  company's  property  from 
destruction  by  fire,  and  trains  run  to  convey  employees  to  and 
from  work; 

(&)  Of  the  Freight  Class:     Material  and  supply  trains;  and 
(c)    Of  the  Work  Class:      Construction  trains,  trains  hauling 
gravel  or  other  ballast,  or  engaged  in  bank  widening,  ballasting, 
and  other  maintenance  work;  wrecking  trains,  repair  trains,  snow- 
plows,  and  flangers. 

RULES  FOR   COMPUTING   TRAIN-MILES. 

1.  Revenue  Train-Miles  should  be  based  on  the  actual  distance  run 
between  terminals  and  computed  from  the  official  time-table  or  dis- 
tance table,  the  same  as  passenger-miles,  ton-miles,  and  car-miles. 

2.  Revenue  passenger  trains  and  revenue  mixed  trains  may  inci- 
dentally carry  private  oars,  official  cars,  work  or  service  cars,  or  cars 
of  related  classes;  and  revenue  freight  trains  may  incidentally  carry 
cars  containing  railway  material  and  supplies,  or  other  freight  which 
does  not  earn  revenue;  but  whole  trains  of  such  cars  should  be  re- 
garded as  nonrevenue  trains  and  classed  accordingly. 

3.  Nonrevenue  Train-Miles  should  be  based  on  the  actual  distance 
run  between  terminals.     When  work  trains  are  run  between  termi- 
nals  and  not   ordered  to  work    at   some    specified   point    or   within 
specified  working  limits,  the  actual  miles  run  should  be  allowed  to 
them,  the  same  as  to  any  other  class  of  trains.    When  ordered  to  run 
to  a  certain  point  to  work  at  that  point  or  within  specified  working 
limits,  the  actual  miles  made  while  under  running  orders  should  be 
allowed  to  them,  and  in  addition  an  arbitrary  mileage  of  6  miles 
per  hour  for  the  time  working  at  the  point  or  within  the  working 
limits  named. 

4.  Each  train  and  each  section  of  a  train  run  by  a  separate  train 
crew  should  be  considered  a  separate  train,  whether  hauled  by  one 
or  more  locomotives  for  either  the  whole  distance  or  a  part  of  the 
distance  between  the  train  terminals.    There  should  be  nothing  added 
to   this   distance   to    cover   running   from   enginehouse   to   terminal, 
doubling  hills,  running  for  water,  switching  or  other  work  at  way 
stations,  or  for  the  service  of  helper  or  pusher  locomotives  or  the 
extra  locomotives  on  double  or  triple  head  trains. 

5.  Mileage  of  trains  detoured  over  foreign  roads  when  hauled  by  the 
locomotives  and  handled  by  the  crews  of  the  home  company  should 
be  computed  on  the  basis  of  miles  actually  run  and  classified  by  the 
detouring  line  in  its  train  mileage  in  accordance  with  the  service 
performed. 


INDEX  TO   EXPENDITURES  FOR  ROAD  AND 
EQUIPMENT. 


GENERAL  ACCOUNTS  PAGE. 

I.  ROAD 4 

II.  EQUIPMENT 14 

III.  GENERAL  EXPENDITURES 16 

PRIMARY  ACCOUNTS. 
I.  ROAD—  PAGE. 

1.  Engineering 4 

2.  Right  of  Way  and  Station  Grounds 4 

3.  Real  Estate 5 

4.  Grading 5 

5.  Tunnels 6 

6.  Bridges,  Trestles,  and  Culverts 6 

7.  Ties 6 

8.  Rails 7 

9.  Frogs  and  Switches   7 

10.  Track  Fastenings  and  Other  Material 7 

11.  Ballast  7 

12.  Track  Laying  and  Surfacing 8 

13.  Roadway  Tools    8 

14.  Fencing  Right   of  Way 8 

15.  Crossings  and  Signs    8 

16.  Interlocking  and  Other  Signal  Apparatus 9 

17.  Telegraph  and  Telephone  Lines 9 

18.  Station  Buildings  and  Fixtures 9 

19.  General  Office  Buildings  and  Fixtures 9 

20.  Shops,  Enginehouses  and  Turntables 10 

21.  Shop  Machinery  and  Tools    10 

22.  Water    Stations    10 

23.  Fuel  Stations    11 

24.  Grain  Elevators    11 

25.  Storage   Warehouses    11 

26.  Dock  and  Wharf  Property 11 

27.  Electric-Light  Plants    12 

28.  Electric-Power    Plants     .  12 


98  INDEX. 

I.  ROAD — Continued.  PAGE. 

29.  Electric-Power  Transmission   12 

30.  Gas-Producing  Plants   13 

31.  Miscellaneous  Structures    13 

32.  Transportation  of  Men  and  Material 13 

33.  Rent  of  Equipment   13 

34.  Repairs  of  Equipment 13 

35.  Earnings   and    Operating  Expenses   during   Con- 

struction     . 14 

36.  Cost  of  Road  Purchased 14 

II.  EQUIPMENT — 

37.  Steam  Locomotives 14 

38.  Electric  Locomotives   , 14 

39.  Passenger-Train   Cars 15 

40.  Freight-Train  Cars 15 

41.  Work  Equipment   . . 15 

42.  Floating  Equipment 16 

III.  GENERAL  EXPENDITURES — 

43.  Law  Expenses   16 

44.  Stationery  and  Printing    17 

45.  Insurance 17 

46.  Taxes   . 17 

47.  Interest  and  Commissions   17 

48.  Other  Expenditures    18 


INDEX  TO  OPERATING   REVENUES. 


GENERAL  ACCOUNTS.  PAGE. 

I.  REVENUE  FROM  TRANSPORTATION 19 

II.  REVENUE  FROM  OPERATIONS  OTHER  THAN  TRANSPORTATION.  21 

PRIMARY  ACCOUNTS. 

I.  REVENUE  FROM  TRANSPORTATION —  PAGE. 

1.  Freight  Revenue 19 

2.  Passenger   Revenue    19 

3.  Excess  Baggage  Revenue 20 

4.  Parlor  and  Chair  Car  Revenue 20 

5.  Mail  Revenue 20 

6.  Express  Revenue    20 

7.  Milk  Revenue    (on  Passenger  Trains) 21 

8.  Other  Passenger-Train  Revenue    21 

9.  Switching  Revenue    21 

10.  Special  Service  Train  Revenue 21 

11.  Miscellaneous  Transportation  Revenue   21 

II.  REVENUE  FROM  OPERATIONS  OTHER  THAN  TRANSPORTATION — 

12.  Station  and  Train  Privileges . 21 

13.  Parcel-Room  Receipts    21 

14.  Storage  —  Freight    22 

15.  Storage  —  Baggage 22 

16.  Car  Service 22 

17.  Telegraph   Service    22 

18.  Rents  of  Buildings  and  Other  Property 22 

19.  Miscellaneous  . 22 


INDEX    TO  OPERATING   EXPENSES. 


GENERAL  ACCOUNTS  PAGE. 

I.  MAINTENANCE  OF  WAY  AND  STRUCTURES 24 

II.  MAINTENANCE  OF  EQUIPMENT  43 

III.  TRAFFIC  EXPENSES 62 

IV.  TRANSPORTATION  EXPENSES 65 

V.  GENERAL  EXPENSES    ". 86 

PRIMARY  ACCOUNTS. 

I.  MAINTENANCE  OF  WAY  AND  STRUCTURES —  PAGE. 

Superintendence 24 

Ballast 25 

Ties 26 

Rails 27 

Other  Track  Material  27 

Roadway  and  Track  27 

Removal  of  Snow,  Sand  and  Ice 29 

Tunnels 30 

Bridges,  Trestles  and  Culverts 30 

Over  and  Under  Grade  Crossings 31 

Grade  Crossings,  Fences,  Cattle  Guards,  and 

Signs 31 

Snow  and  Sand  Fences  and  Snowsheds 32 

Signals  and  Interlocking  Plants 32 

Telegraph  and  Telephone  Lines 33 

Electric  Power  Transmission  33 

Buildings,  Fixtures  and  Grounds  34 

Docks  and  Wharves  36 

Roadway  Tools  and  Supplies 37 

Work  Equipment  —  Repairs  38 

Work  Equipment  —  Renewals  39 

Work  Equipment  —  Depreciation  40 

Injuries  to  Persons  40 

Stationery  and  Printing  40 

Insurance  41 

Otner  Expenses  42 

Maintaining  Joint  Tracks,  Yards  and  Other 

Facilities  —  Dr 42 

Maintaining  Joint  Tracks,  Yards  and  Other 

Facilities  —  Cr.    ,  42 


INDEX.  101 

II.  MAINTENANCE  OF  EQUIPMENT —  PAGE. 

Superintendence 43 

Steam  Locomotives  —  Repairs 44 

Steam  Locomotives  —  Renewals 45 

Steam  Locomotives  —  Depreciation  .    45 

Electric  Locomotives  —  Repairs 45 

Electric  Locomotives  —  Renewals 46 

Electric  Locomotives  —  Depreciation 46 

Passenger-Train  Cars  —  Repairs    46 

Passenger-Train  Cars  —  Renewals 48 

Passenger-Train  Cars  —  Depreciation 48 

Freight-Train  Cars  —  Repairs    48 

Freight-Train  Cars  —  Renewals 50 

Freight-Train  Cars  —  Depreciation 50 

Electric  Equipment  of  Cars  —  Repairs 50 

Electric  Equipment  of  Cars  —  Renewals 51 

Electric  Equipment  of  Cars  —  Depreciation  ...  51 

Floating  Equipment  —  Repairs    51 

Floating  Equipment  —  Renewals 53 

Floating  Equipment  —  Depreciation 53 

Shop  Machinery  and  Tools    53 

Power  Plant  Equipment    54 

Injuries  to  Persons  54 

Stationery  and  Printing 55 

Insurance 56 

Other  Expenses   57 

Maintaining  Joint  Equipment  at  Terminals — Dr.  59 

Equipment  Borrowed — Dr 60 

Maintaining  Joint  Equipment  at  Terminals — Cr.  60 

Equipment  Loaned  —  Cr 60 

Cleaning   account — Hire    of    Equipment 61 

III.  TRAFFIC  EXPENSES — 

Superintendence   62 

Outside  Agencies 63 

Advertising 63 

Traffic  Associations 63 

Fast  Freight  Lines    63 

Industrial  and  Immigration  Bureaus   63 

Stationery   and   Printing 64 

Insurance 65 

Other   Expenses 65 


102  INDEX. 

•  IV.  TRANSPORTATION  EXPENSES —  PAGE. 

Superintendence 65 

Dispatching  Trains 66 

Station  Employees 66 

Weighing  and  Car  Service  Associations 67 

Stock  Yards  and  Grain  Elevators 67 

Coal  and  Ore  Docks  67 

Station  Supplies  and  Expenses 67 

Yardmasters   and   their   Clerks 69 

Yard  Conductors  and  Brakemen   69 

Yard  Switch  and  Signal  Tenders 69 

Yard  Supplies  and  Expenses   69 

Yard  Enginemen 70 

Enginehouse    Expenses  —  Yard    70 

Fuel  for  Yard  Locomotives    71 

Water  for  Yard  Locomotives   71 

Lubricants  for  Yard  Locomotives   71 

Other  Supplies  for  Yard  Locomotives 71 

Operating  Joint  Yards  and  Terminals — Dr 72 

Operating  Joint  Yards  and  Terminals — Cr 72 

Motormen 73 

Road  Enginemen   73 

Enginehouse  Expenses  —  Road 73 

Fuel  for  Road  Locomotives   74 

Water  for  Road  Locomotives 74 

Lubricants   for  Road   Locomotives 74 

Other  Supplies  for  Road  Locomotives 75 

Operating  Power  Plants    75 

Purchased    Power    76 

Road  Trainmen 76 

Train  Supplies  and  Expenses 76 

Interlockers,  Block  and  Other  Signals  —  Opera- 
tion    78 

Crossing  Flagmen  and  Gatemen    78 

Drawbridge  Operation  ,    . . '. 78 

Clearing  Wrecks   . 79 

Telegraph  and  Telephone  —  Operation    79 

Operating  Floating  Equipment   79 

Express  Service 82 

Stationery  and  Printing 82 

Insurance 83 

Other  Expenses  83 

Loss  and  Damage  —  Freight   83 


INDEX,  103 

IV.  TRANSPORTATION  EXPENSES — Continued.  PAGE. 

Loss  and  Damage  —  Baggage   84 

Damage  to  Property    84 

Damage  to  Stock  on  Right  of  Way 85 

Injuries  to  Persons 85 

Operating  Joint  Tracks  —  Dr 86 

Operating  Joint   Tracks  —  Cr 86 

V.  GENERAL  EXPENSES — 

Salaries  and  expenses  of  General  Officers 86 

Salaries    and   Expenses    of    Clerks    and   Attend- 
ants      87 

General  Office  Supplies  and  E'xpenses 87 

Law  Expenses 88 

Insurance 88 

Relief  Department  Expenses  88 

Pensions 88 

Stationery  and  Printing   88 

Other  Expenses 89 

General    Administration    Joint    Tracks,    Yards, 

and  Terminals  —  Dr 90 

General    Administration    Joint    Tracks,    Yards, 

and  Terminals  —  Cr.  90 


INDEX   TO  LOCOMOTIVE-MILES,  ETC. 


PAGE. 

I.  CLASSIFICATION  OF  LOCOMOTIVE-MILES   91 

Revenue  Service: 

Freight  Locomotive-miles    91 

Passenger  Locomotive-miles    91 

Mixed  Locomotive-miles    92 

Special  Locomotive-miles   92 

Switching  Locomotive-miles    93 

Nonrevenue  Service  Locomotive-miles    93 

IF.  CLASSIFICATION  OF  CAB-MILES 94 

Revenue  Service: 

Freight  Car-miles  94 

Loaded  94 

Empty 94 

Caboose 94 

Passenger  Car-miles  94 

Passenger 94 

Sleeping,  Parlor  and  Observation 94 

Other  Passenger-Train  Cars  94 

Special  Car-miles  94 

Freight  —  Loaded  94 

Freight  —  Empty 94 

Caboose  94 

Passenger  94 

Sleeping,  Parlor  and  Observation  94 

Other  Passenger-Train  Cars  94 

Nonrevenue  Service  Car-miles  94 

III.  CLASSIFICATION  OF  TRAIN-MILES    95 

Revenue  Service: 

Freight  Train-miles    95 

Passenger   Train-miles    95 

Mixed  Train-miles  95 

Special   Train-mfles    95 

Nonrevenue   Service   Train-miles 95 


Gaylord  Bros. 

Makers 
Syracuse,  N.  V. 


